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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 64  » Subchapter D

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

CHAPTER 64. COLLECTION

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
 

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