26 U.S. Code Part II - LEVY

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.

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.


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