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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 64— COLLECTION · Subchapter D— Seizure of Property for Collection of Taxes · § 6333

§ 6333. Production of books

95 words·~1 min read·/usc/title-26/section-6333

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If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections1 cite this
Cited by 1 section
5 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 784
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
Citation graph
cites case law
§ 6333
Production of books
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 784
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 1 across 1 source
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