CHAPTER 64— COLLECTION›Subchapter D— Seizure of Property for Collection of Taxes
PART II— LEVY
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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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