LEVY

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. COLLECTION
  6. Seizure of Property for Collection of Taxes
  7. LEVY

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Section
6331

Levy and distraint

Section
6332

Surrender of property subject to levy

Section
6333

Production of books

Section
6334

Property exempt from levy

Section
6335

Sale of seized property

Section
6336

Sale of perishable goods

Section
6337

Redemption of property

Section
6338

Certificate of sale; deed of real property

Section
6339

Legal effect of certificate of sale of personal property and deed of real property

Section
6340

Records of sale

Section
6341

Expense of levy and sale

Section
6342

Application of proceeds of levy

Section
6343

Authority to release levy and return property

Section
6344

Cross references