26 USC 6332 - Surrender of property subject to levy

U.S Code last checked for updates: May 15, 2024

§ 6332.

Surrender of property subject to levy

(a)

Requirement

(b)

Special rule for life insurance and endowment contracts

(1)

In general

(2)

Satisfaction of levy

(3)

Enforcement proceedings

(c)

Special rule for banks

(d)

Enforcement of levy

(1)

Extent of personal liability

(2)

Penalty for violation

(e)

Effect of honoring levy

(f)

Person defined

(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 89–719, title I, § 104(b), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 93–625, § 7(a)(2)(D), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1209(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1710, 1834; Pub. L. 99–514, title XV, § 1511(c)(9), Oct. 22, 1986, 100 Stat. 2745; Pub. L. 100–647, title I, § 1015(t)(1), title VI, § 6236(e), Nov. 10, 1988, 102 Stat. 3573, 3739; Pub. L. 101–508, title XI, § 11704(a)(27), Nov. 5, 1990, 104 Stat. 1388–519.)

cite as: 26 USC 6332