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26 U.S.C. § 6341

Expense of levy and sale

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6341, Expense of levy and sale, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464144
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Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally