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
October 30, 2020
USC

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

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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