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Index  » Subtitle F  » Chapter 64  » Subchapter D

Subtitle F. Procedure and Administration (§§ 6001-7874)


Subchapter D. Seizure of Property for Collection of Taxes

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter D (Seizure of Property for Collection of Taxes) of chapter 64 (COLLECTION) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 6330Notice and opportunity for hearing before levy
I.R.C. 6331Levy and distraint
I.R.C. 6332Surrender of property subject to levy
I.R.C. 6333Production of books
I.R.C. 6334Property exempt from levy
I.R.C. 6335Sale of seized property
I.R.C. 6336Sale of perishable goods
I.R.C. 6337Redemption of property
I.R.C. 6338Certificate of sale; deed of real property
I.R.C. 6339Legal effect of certificate of sale of personal property and deed of real property
I.R.C. 6340Records of sale
I.R.C. 6341Expense of levy and sale
I.R.C. 6342Application of proceeds of levy
I.R.C. 6343Authority to release levy and return property
I.R.C. 6344Cross references

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.