26 USC Sec. 6341
     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
       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,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
                                  AMENDMENTS
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".
                         CODE OF FEDERAL REGULATIONS
       General regulations, see 26 CFR Sec. 301.6341-1.


 


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