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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 64—COLLECTION (§§ 6...
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Subchapter D—Seizure of Pro...
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PART II—LEVY (§§ 6331 – 6344)
PART II—LEVY (§§ 6331 – 6344)
§ 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