26 CFR Sec. 301.6341-1
 TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F--PROCEDURE AND ADMINISTRATION
PART 301--PROCEDURE AND ADMINISTRATION
IV. COLLECTION
IVD. SEIZURE OF PROPERTY FOR COLLECTION OF TAXES

 Sec. 301.6341-1  Expense of levy and sale.
     The district director shall determine the expenses to be allowed in
all cases of levy and sale. Such expenses shall include the expenses of
protection and preservation of the property during the period subsequent
to the levy, as well as the actual expenses incurred in connection with
the sale thereof. In case real and personal property (or several tracts
of real property) are sold in the aggregate, the district director shall
properly apportion the expenses to the real property (or to each tract).


 


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