Source: https://www.law.cornell.edu/uscode/text/26/6342
Timestamp: 2016-09-28 20:54:38
Document Index: 190209728

Matched Legal Cases: ['§ 6342', '§ 6342', '§ 6342', '§\u202f104', '§\u202f1906', '§\u202f6236']

26 U.S. Code § 6342 - Application of proceeds of levy | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 64 › Subchapter D › Part II › § 6342 26 U.S. Code § 6342 - Application of proceeds of levy
(a) Collection of liabilityAny money realized by proceedings under this subchapter (whether by seizure, by surrender under section 6332 (except pursuant to subsection (c)(2) [1] thereof), or by sale of seized property) or by sale of property redeemed by the United States (if the interest of the United States in such property was a lien arising under the provisions of this title) shall be applied as follows:
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89–719, title I, § 104(h), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Section 6332(c), referred to in subsec. (a), was redesignated section 6332(d) by Pub. L. 100–647, title VI, § 6236(e)(1), Nov. 10, 1988, 102 Stat. 3739.
1966—Subsec. (a). Pub. L. 89–719 inserted in introductory provisions, references to an exception in the case of surrender under section 6332(c)(2) and to sale of property redeemed by the United States if the interest of the United States in such property was a lien arising under the provisions of this title, struck out “under this subchapter” after “proceedings” in par. (1), and inserted “or the sale was conducted” after “levy was made” in par. (3).
We truncate results at 20000 items. After that, you're on your own. Application of Proceeds of Levy : 2014-03-14
Surplus Proceeds : 2014-03-14
Application of Proceeds of Levy : 2014-03-14
Authority to Release Levy : 2001-09-21
Limitations on Credit or Refund (Barred v. Not Barred) : 2001-09-21
Authority to Make Credits or Refunds : 2001-09-21
Surplus Proceeds : 2001-09-21
Credit of Overpayment Against Any Tax Liability : 2001-09-21