Subchapter D: Seizure of Property for Collection of Taxes
Part II: LEVY
- Section 6331: Levy and distraint
- Section 6332: Surrender of property subject to levy
- Section 6333: Production of books
- Section 6334: Property exempt from levy
- Section 6335: Sale of seized property
- Section 6336: Sale of perishable goods
- Section 6337: Redemption of property
- Section 6338: Certificate of sale; deed of real property
- Section 6339: Legal effect of certificate of sale of personal property and deed of real property
- Section 6340: Records of sale
- Section 6341: Expense of levy and sale
- Section 6342: Application of proceeds of levy
- Section 6343: Authority to release levy and return property
- Section 6344: Cross references