Expense of levy and sale

  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
  8. Expense of levy and sale

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§6341. Expense of levy and sale

The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

(Aug. 16, 1954, ch. 736, 68A Stat. 789 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".


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