Internal Revenue Code - §6341 EXPENSE OF LEVY
The Secretary shall determine the expenses to be allowed in all
cases of levy and sale.
.01 Amended by P.L. 94-455 (Deadwood Act).
§301.6341-1., Expense of levy and sale. --The district director shall
determine the expenses to be allowed in all cases of levy and
sale. Such expenses shall include the expenses of protection and
preservation of the property during the period subsequent to the
levy, as well as the actual expenses incurred in connection with
the sale thereof. In case real and personal property (or several
tracts of real property) are sold in the aggregate, the district
director shall properly apportion the expenses to the real
property (or to each tract). [Reg. §301.6341-1.]
.01 Historical Comment: Proposed 12/11/54. Adopted
12/31/54 by T.D.