26 U.S.C. § 6341

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 6341 - Expense of levy and sale

The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

26 U.S.C. § 6341

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

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

levy

The term "levy" includes the power of distraint and seizure by any means.