Federal (United States) · Regulations
Subpart ECFR7d22b80601049d0 — Seizure of Property for Collection of Taxes
42 sections
42 sections
- 26 C.F.R. § 301.6330-1Notice and opportunity for hearing prior to levy.
- 26 C.F.R. § 301.6331-1Levy and distraint.
- 26 C.F.R. § 301.6331-2Procedures and restrictions on levies.
- 26 C.F.R. § 301.6331-3Restrictions on levy while offers to compromise are pending.
- 26 C.F.R. § 301.6331-4Restrictions on levy while installment agreements are pending or in effect.
- 26 C.F.R. § 301.6332-1Surrender of property subject to levy.
- 26 C.F.R. § 301.6332-2Surrender of property subject to levy in the case of life insurance and endowment contracts.
- 26 C.F.R. § 301.6332-3The 21-day holding period applicable to property held by banks.
- 26 C.F.R. § 301.6333-1Production of books.
- 26 C.F.R. § 301.6334-1Property exempt from levy.
- 26 C.F.R. § 301.6334-2Wages, salary, and other income.
- 26 C.F.R. § 301.6334-3Determination of exempt amount.
- 26 C.F.R. § 301.6334-4Verified statements.
- 26 C.F.R. § 301.6335-1Sale of seized property.
- 26 C.F.R. § 301.6336-1Sale of perishable goods.
- 26 C.F.R. § 301.6337-1Redemption of property.
- 26 C.F.R. § 301.6338-1Certificate of sale; deed of real property.
- 26 C.F.R. § 301.6339-1Legal effect of certificate of sale of personal property and deed of real property.
- 26 C.F.R. § 301.6340-1Records of sale.
- 26 C.F.R. § 301.6341-1Expense of levy and sale.
- 26 C.F.R. § 301.6342-1Application of proceeds of levy.
- 26 C.F.R. § 301.6343-1Requirement to release levy and notice of release.
- 26 C.F.R. § 301.6343-2Return of wrongfully levied upon property.
- 26 C.F.R. § 301.6343-3Return of property in certain cases.
- 26 C.F.R. § 301.6361-1Collection and administration of qualified taxes.
- 26 C.F.R. § 301.6361-2Judicial and administrative proceedings; Federal representation of State interests.
- 26 C.F.R. § 301.6361-3Transfers to States.
- 26 C.F.R. § 301.6361-4Definitions.
- 26 C.F.R. § 301.6361-5Effective date of section 6361.
- 26 C.F.R. § 301.6362-1Types of qualified tax.
- 26 C.F.R. § 301.6362-2Qualified resident tax based on taxable income.
- 26 C.F.R. § 301.6362-3Qualified resident tax which is a percentage of Federal tax.
- 26 C.F.R. § 301.6362-4Rules for adjustments relating to qualified resident taxes.
- 26 C.F.R. § 301.6362-5Qualified nonresident tax.
- 26 C.F.R. § 301.6362-6Requirements relating to residence.
- 26 C.F.R. § 301.6362-7Additional requirements.
- 26 C.F.R. § 301.6363-1State agreements.
- 26 C.F.R. § 301.6363-2Withdrawal from State agreements.
- 26 C.F.R. § 301.6363-3Transition years.
- 26 C.F.R. § 301.6363-4Judicial review.
- 26 C.F.R. § 301.6365-1Definitions.
- 26 C.F.R. § 301.6365-2Commencement and cessation of applicability of subchapter E to individual taxpayers.