FEDERAL · 26 U.S.C. · Chapter 64

Production of books

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 64 — COLLECTION·Subch. D·Pt. II
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.

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26 U.S.C. § 6333 (Production of books) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

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