Treasury Regulations (26 C.F.R.)
26 CFR § 301.6333-1
Production of books.
Official textecfr.govlast amended
If a levy has been made or is about to be made on any property or rights to property, any person, having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the internal revenue officer who has made or is about to make the levy, exhibit such books or records to such officer.
Source: view the official text
In this part (40 sections)
- 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
- 301.6323(e)-1 · (e)-1 Priority of interest and expenses.
- 301.6323(f)-1 · (f)-1 Place for filing notice; form.
- 301.6323(g)-1 · (g)-1 Refiling of notice of tax lien.
- 301.6323(h)-0 · (h)-0 Scope of definitions.
- 301.6323(h)-1 · (h)-1 Definitions.
- 301.6323(i)-1 · (i)-1 Special rules.
- 301.6323(j)-1 · (j)-1 Withdrawal of notice of federal tax lien in…
- 301.6324-1 · Special liens for estate and gift taxes; personal…
- 301.6324A-1 · Election of and agreement to special lien for estate tax…
- 301.6325-1 · Release of lien or discharge of property.
- 301.6326-1 · Administrative appeal of the erroneous filing of notice of…
- 301.6330-1 · Notice and opportunity for hearing prior to levy.
- 301.6331-1 · Levy and distraint.
- 301.6331-2 · Procedures and restrictions on levies.
- 301.6331-3 · Restrictions on levy while offers to compromise are…
- 301.6331-4 · Restrictions on levy while installment agreements are…
- 301.6332-1 · Surrender of property subject to levy.
- 301.6332-2 · Surrender of property subject to levy in the case of life…
- 301.6332-3 · The 21-day holding period applicable to property held by…
- 301.6333-1 · Production of books.
- 301.6334-1 · Property exempt from levy.
- 301.6334-2 · Wages, salary, and other income.
- 301.6334-3 · Determination of exempt amount.
- 301.6334-4 · Verified statements.
- 301.6335-1 · Sale of seized property.
- 301.6336-1 · Sale of perishable goods.
- 301.6337-1 · Redemption of property.
- 301.6338-1 · Certificate of sale; deed of real property.
- 301.6339-1 · Legal effect of certificate of sale of personal property…
- 301.6340-1 · Records of sale.
- 301.6341-1 · Expense of levy and sale.
- 301.6342-1 · Application of proceeds of levy.
- 301.6343-1 · Requirement to release levy and notice of release.
- 301.6343-2 · Return of wrongfully levied upon property.
- 301.6343-3 · Return of property in certain cases.
- 301.6361-1 · Collection and administration of qualified taxes.
- 301.6361-2 · Judicial and administrative proceedings; Federal…
- 301.6361-3 · Transfers to States.
- 301.6361-4 · Definitions.