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U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 64—Collection / Subchapter D—Seizure of Property for Collection…
Title 26Part

Part II—Levy

Contents

  1. § 6331. Levy and distraint
  2. § 6332. Surrender of property subject to levy
  3. § 6333. Production of books
  4. § 6334. Property exempt from levy
  5. § 6335. Sale of seized property
  6. § 6336. Sale of perishable goods
  7. § 6337. Redemption of property
  8. § 6338. Certificate of sale; deed of real property
  9. § 6339. Legal effect of certificate of sale of personal property and deed of real property
  10. § 6340. Records of sale
  11. § 6341. Expense of levy and sale
  12. § 6342. Application of proceeds of levy
  13. § 6343. Authority to release levy and return property
  14. § 6344. Cross references

Citation

Cite as
Title 26, U.S. Code
Edition
United States Code, 2024 Edition
Current through
01/06/2025

Official sources

Current text and notes (House OLRC)GPO edition on govinfoAbout the Statutes at Large

Before you rely on it

Congress amends the Code often. Check the current text and the notes at the official source, and read any regulations and court decisions that apply.

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