1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle F - Procedure and Administration
  4. Chapter 64 - COLLECTION
  5. Subchapter D - Seizure of Property for Collection of Taxes
  6. Part II - LEVY
  7. 26 USC § 6341
26 USC § 6341
Expense of levy and sale
through Public Law 119-27, except Public Law 119-21
USC

The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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§ 6340 Records of sale
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§ 6342 Application of proceeds of levy

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