The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
Subchapter D— Seizure of Property for Collection of Taxes
§ 6332. Surrender of property subject to levy
§ 6334. Property exempt from levy
§ 6335. Sale of seized property
§ 6336. Sale of perishable goods
§ 6337. Redemption of property
§ 6338. Certificate of sale; deed of real property
§ 6339. Legal effect of certificate of sale of personal property and deed of real property
§ 6341. Expense of levy and sale
§ 6342. Application of proceeds of levy