26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 64 - COLLECTION
Subchapter D - Seizure of Property for Collection of Taxes
PART II - LEVY
Table Of Contents
From the U.S. Government Printing Office, www.gpo.gov

Sec.
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.