---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schD/ptII"
level: "part"
label: "Part II"
heading: "Levy"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64-schD-ptII"
sections_count: 14
---

# Part II — Levy

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection › Subchapter D — Seizure of Property for Collection of Taxes

## Sections

- [§6331. Levy and distraint](/usc/26/6331.md)
- [§6332. Surrender of property subject to levy](/usc/26/6332.md)
- [§6333. Production of books](/usc/26/6333.md)
- [§6334. Property exempt from levy](/usc/26/6334.md)
- [§6335. Sale of seized property](/usc/26/6335.md)
- [§6336. Sale of perishable goods](/usc/26/6336.md)
- [§6337. Redemption of property](/usc/26/6337.md)
- [§6338. Certificate of sale; deed of real property](/usc/26/6338.md)
- [§6339. Legal effect of certificate of sale of personal property and deed of real property](/usc/26/6339.md)
- [§6340. Records of sale](/usc/26/6340.md)
- [§6341. Expense of levy and sale](/usc/26/6341.md)
- [§6342. Application of proceeds of levy](/usc/26/6342.md)
- [§6343. Authority to release levy and return property](/usc/26/6343.md)
- [§6344. Cross references](/usc/26/6344.md)