Treasury Regulations (26 C.F.R.)
26 CFR § 301.6338-1
Certificate of sale; deed of real property.
# (a) Certificate of sale.
In the case of property sold as provided in section 6335 (relating to sale of seized property), the district director shall give to the purchaser a certificate of sale upon payment in full of the purchase price. A certificate of sale of real property shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.
# (b) Deed to real property.
In the case of any real property sold as provided in section 6335 and not redeemed in the manner and within the time prescribed in section 6337, the district director shall execute (in accordance with the laws of the State in which the real property is situated pertaining to sales of real property under execution) to the purchaser of such real property at the sale or his assigns, upon surrender of the certificate of sale, a deed of the real property so purchased, reciting the facts set forth in the certificate.
# (c) Deed to real property purchased by the United States.
If real property is declared purchased by the United States at a sale pursuant to section 6335, the district director shall at the proper time execute a deed therefor and shall, without delay, cause the deed to be duly recorded in the proper registry of deeds.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7180, 37 FR 7319, Apr. 13, 1972]
Source: view the official text
In this part (40 sections)
- 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.
- 301.6361-5 · Effective date of section 6361.
- 301.6362-1 · Types of qualified tax.
- 301.6362-2 · Qualified resident tax based on taxable income.
- 301.6362-3 · Qualified resident tax which is a percentage of Federal…
- 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
- 301.6362-5 · Qualified nonresident tax.
- 301.6362-6 · Requirements relating to residence.
- 301.6362-7 · Additional requirements.