§7301. Property subject to tax — Inbound Citations
26 U.S.C. § 7301
Cited by 1 provision in release 119-102.
Citations to 26 U.S.C. § 7301 as a whole
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When any property which is seized under the provisions of section 7301 or section 7302 is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense—