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26 U.S.C. § 6333 — Production of books

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 59 words · no verdicts yet

in plain englishAI-generated · not legal advice

When property is or will be levied, a person holding books or records about that property must show them to the Secretary when demanded.

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, must, upon demand of the Secretary, exhibit that books or records to the Secretary.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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