Code of Federal Regulations · Subpart
Subpart ECFR7d22b80601049d0 — Seizure Of Property For Collection Of Taxes
26 C.F.R. pt. 301, subpt. ECFR7d22b80601049d0
- § 301.6330-1 -1 Notice And Opportunity For Hearing Prior To Levy
- § 301.6331-1 -1 Levy And Distraint
- § 301.6331-2 -2 Procedures And Restrictions On Levies
- § 301.6331-3 -3 Restrictions On Levy While Offers To Compromise Are Pending
- § 301.6331-4 -4 Restrictions On Levy While Installment Agreements Are Pending Or In Effect
- § 301.6332-1 -1 Surrender Of Property Subject To Levy
- § 301.6332-2 -2 Surrender Of Property Subject To Levy In The Case Of Life Insurance And Endowment Contracts
- § 301.6332-3 -3 The 21-day Holding Period Applicable To Property Held By Banks
- § 301.6333-1 -1 Production Of Books
- § 301.6334-1 -1 Property Exempt From Levy
- § 301.6334-2 -2 Wages, Salary, And Other Income
- § 301.6334-3 -3 Determination Of Exempt Amount
- § 301.6334-4 -4 Verified Statements
- § 301.6335-1 -1 Sale Of Seized Property
- § 301.6336-1 -1 Sale Of Perishable Goods
- § 301.6337-1 -1 Redemption Of Property
- § 301.6338-1 -1 Certificate Of Sale; Deed Of Real Property
- § 301.6339-1 -1 Legal Effect Of Certificate Of Sale Of Personal Property And Deed Of Real Property
- § 301.6340-1 -1 Records Of Sale
- § 301.6341-1 -1 Expense Of Levy And Sale
- § 301.6342-1 -1 Application Of Proceeds Of Levy
- § 301.6343-1 -1 Requirement To Release Levy And Notice Of Release
- § 301.6343-2 -2 Return Of Wrongfully Levied Upon Property
- § 301.6343-3 -3 Return Of Property In Certain Cases
- § 301.6361-1 -1 Collection And Administration Of Qualified Taxes
- § 301.6361-2 -2 Judicial And Administrative Proceedings; Federal Representation Of State Interests
- § 301.6361-3 -3 Transfers To States
- § 301.6361-4 -4 Definitions
- § 301.6361-5 -5 Effective Date Of Section 6361
- § 301.6362-1 -1 Types Of Qualified Tax
- § 301.6362-2 -2 Qualified Resident Tax Based On Taxable Income
- § 301.6362-3 -3 Qualified Resident Tax Which Is A Percentage Of Federal Tax
- § 301.6362-4 -4 Rules For Adjustments Relating To Qualified Resident Taxes
- § 301.6362-5 -5 Qualified Nonresident Tax
- § 301.6362-6 -6 Requirements Relating To Residence
- § 301.6362-7 -7 Additional Requirements
- § 301.6363-1 -1 State Agreements
- § 301.6363-2 -2 Withdrawal From State Agreements
- § 301.6363-3 -3 Transition Years
- § 301.6363-4 -4 Judicial Review
- § 301.6365-1 -1 Definitions
- § 301.6365-2 -2 Commencement And Cessation Of Applicability Of Subchapter E To Individual Taxpayers