- § 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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26 U.S. Code Part II - LEVY
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Editorial Notes
Amendments
1998—Pub. L. 105–206, title III, § 3401(b), July 22, 1998, 112 Stat. 749, added part heading.
1966—Pub. L. 89–719, title I, § 104(j), Nov. 2, 1966, 80 Stat. 1138, inserted “and return property” in item 6343.