26 U.S.C. § 6341 : Internal Revenue Code — Procedure And Administration — Collection — Seizure Of Property For Collection Of Taxes — Levy — Expense Of Levy And Sale

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

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.