Title 26 — Internal Revenue CodeRelease 119-73
§6341 Expense of levy and sale
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY › § 6341
Full Legal Text
Title 26, §6341
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6341
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73