26 USC 6341: Expense of levy and sale
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26 USC 6341: Expense of levy and sale Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter D-Seizure of Property for Collection of TaxesPART II-LEVY
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§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, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)


Editorial Notes

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".