Seizure of Property for Collection of Taxes
- § 301.6330-1 Notice and opportunity for hearing prior to levy
- § 301.6331-1 Levy and distraint
- § 301.6331-2 Procedures and restrictions on levies
- § 301.6331-3 Restrictions on levy while offers to compromise are pending
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect
- § 301.6332-1 Surrender of property subject to levy
- § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts
- § 301.6332-3 The 21-day holding period applicable to property held by banks
- § 301.6333-1 Production of books
- § 301.6334-1 Property exempt from levy
- § 301.6334-2 Wages, salary, and other income
- § 301.6334-3 Determination of exempt amount
- § 301.6334-4 Verified statements
- § 301.6335-1 Sale of seized property
- § 301.6336-1 Sale of perishable goods
- § 301.6337-1 Redemption of property
- § 301.6338-1 Certificate of sale; deed of real property
- § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property
- § 301.6340-1 Records of sale
- § 301.6341-1 Expense of levy and sale
- § 301.6342-1 Application of proceeds of levy
- § 301.6343-1 Requirement to release levy and notice of release
- § 301.6343-2 Return of wrongfully levied upon property
- § 301.6343-3 Return of property in certain cases
- § 301.6361-1 Collection and administration of qualified taxes
- § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests
- § 301.6361-3 Transfers to States
- § 301.6361-4 Definitions
- § 301.6361-5 Effective date of section 6361
- § 301.6362-1 Types of qualified tax
- § 301.6362-2 Qualified resident tax based on taxable income
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax
- § 301.6362-4 Rules for adjustments relating to qualified resident taxes
- § 301.6362-5 Qualified nonresident tax
- § 301.6362-6 Requirements relating to residence
- § 301.6362-7 Additional requirements
- § 301.6363-1 State agreements
- § 301.6363-2 Withdrawal from State agreements
- § 301.6363-3 Transition years
- § 301.6363-4 Judicial review
- § 301.6365-1 Definitions
- § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers