# 26 U.S.C. § 6341: Expense of levy and sale

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6341>. Cite pinpoints as 26 U.S.C. § 6341(a)(1).

The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

## Regulations

- [Treas. Reg. § 301.6341-1](/26/reg/301.6341-1.md): Expense of levy and sale. (interprets § 6341)

Derived from: 1939 § 3716

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 789
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834