Treasury Regulations · 26 CFR
§ 301.6333-1. Production of books.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6333
Cite as 26 CFR § 301.6333-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6333
- Length
- 71 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- § 301.6332-1 Surrender of property subject to levy.
- § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
- § 301.6332-3 The 21-day holding period applicable to property held by banks.
- § 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.