26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6341

Expense of levy and sale

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6341 — Expense of levy and sale

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter D - Seizure of Property for Collection of Taxes PART II - LEVY Sec. 6341 - Expense of levy and sale From the U.S. Government Publishing Office, www.gpo.gov

§6341. Expense of levy and sale

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

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6341 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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