26 CFR Subpart
Seizure of Property for Collection of Taxes
June 25, 2020
§
301.6332-3
The 21-day holding period applicable to property held by banks
§
301.6333-1
Production of books
§
301.6334-1
Property exempt from levy
§
301.6334-2
Wages, salary, and other income
§
301.6334-3
Determination of exempt amount
§
301.6334-4
Verified statements
§
301.6335-1
Sale of seized property
§
301.6330-1
Notice and opportunity for hearing prior to levy
§
301.6331-1
Levy and distraint
§
301.6331-2
Procedures and restrictions on levies
§
301.6331-3
Restrictions on levy while offers to compromise are pending
§
301.6331-4
Restrictions on levy while installment agreements are pending or in effect
§
301.6332-1
Surrender of property subject to levy
§
301.6332-2
Surrender of property subject to levy in the case of life insurance and endowment contracts
§
301.6336-1
Sale of perishable goods
§
301.6337-1
Redemption of property
§
301.6338-1
Certificate of sale; deed of real property
§
301.6339-1
Legal effect of certificate of sale of personal property and deed of real property
§
301.6340-1
Records of sale
§
301.6341-1
Expense of levy and sale
§
301.6342-1
Application of proceeds of levy
§
301.6343-1
Requirement to release levy and notice of release
§
301.6343-2
Return of wrongfully levied upon property
§
301.6343-3
Return of property in certain cases
§
301.6361-1
Collection and administration of qualified taxes
§
301.6361-2
Judicial and administrative proceedings; Federal representation of State interests
§
301.6361-3
Transfers to States
§
301.6361-4
Definitions
§
301.6361-5
Effective date of section 6361
§
301.6362-1
Types of qualified tax
§
301.6362-2
Qualified resident tax based on taxable income
§
301.6362-3
Qualified resident tax which is a percentage of Federal tax
§
301.6362-4
Rules for adjustments relating to qualified resident taxes
§
301.6362-5
Qualified nonresident tax
§
301.6362-6
Requirements relating to residence
§
301.6362-7
Additional requirements
§
301.6363-1
State agreements
§
301.6363-2
Withdrawal from State agreements
§
301.6363-3
Transition years
§
301.6363-4
Judicial review
§
301.6365-1
Definitions
§
301.6365-2
Commencement and cessation of applicability of subchapter E to individual taxpayers
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