FEDERAL · 26 U.S.C. · Chapter Subchapter D—Seizure of Property for Collection of Taxes
Expense of levy and sale
26 U.S.C. § 6341
Title26 — Internal Revenue Code
ChapterSubchapter D—Seizure of Property for Collection of Taxes
PartII
This text of 26 U.S.C. § 6341 (Expense of levy and sale) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6341.
Text
The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
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Related
Aram K. Berberian v. M. Frank Gibney
514 F.2d 790 (First Circuit, 1975)
Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 6341, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6341.