Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 64
    COLLECTION
  5. subchapter D
    Seizure of Property for Collection of Taxes
  6. part II
    LEVY

Part II. LEVY

  • § 6331 - Levy and distraint
  • § 6332 - Surrender of property subject to levy
  • § 6333 - Production of books
  • § 6334 - Property exempt from levy
  • § 6335 - Sale of seized property
  • § 6336 - Sale of perishable goods
  • § 6337 - Redemption of property
  • § 6338 - Certificate of sale; deed of real property
  • § 6339 - Legal effect of certificate of sale of personal property and deed of real property
  • § 6340 - Records of sale
  • § 6341 - Expense of levy and sale
  • § 6342 - Application of proceeds of levy
  • § 6343 - Authority to release levy and return property
  • § 6344 - Cross references
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