26 USC, Subtitle F, Ch 64, Subch D, Pt II
     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
     PART II-- LEVY
     Sec.
    6331. Levy and distraint.
    6332. Surrender of property subject to levy.
    6333. Production of books.
    6334. Property exempt from levy.
    6335. Sale of seized property.
    6336. Sale of perishable goods.
    6337. Redemption of property.
    6338. Certificate of sale; deed of real property.
    6339. Legal effect of certificate of sale of personal property and
      deed of real property.
    6340. Records of sale.
    6341. Expense of levy and sale.
    6342. Application of proceeds of levy.
    6343. Authority to release levy and return property.
    6344. Cross references.
                                 AMENDMENTS
      1998 - Pub. L. 105-206, title III, Sec. 3401(b), July 22, 1998,
    112 Stat. 749, added part heading.
      1966 - Pub. L. 89-719, title I, Sec. 104(j), Nov. 2, 1966, 80
    Stat. 1138, inserted "and return property" in item 6343.





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