Treasury Regulations (26 C.F.R.)
26 CFR § 301.6340-1
Records of sale.
# (a) Requirement.
Each district director shall keep a record of all sales under section 6335 of real property situated within his district and of redemptions of such property. The records shall set forth (1) the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, the date of the deed, and, in the case of redemption of the property, (2) the date of such redemption and of the transfer of the certificate of sale, the amount of the redemption price, and the name of the party to whom such redemption price was paid.
# (b) Copy as evidence.
A copy of such record, or any part thereof, certified by the district director shall be evidence in any court of the truth of the facts therein stated.
Source: view the official text
In this part (40 sections)
- 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.
- 301.6363-1 · State agreements.
- 301.6363-2 · Withdrawal from State agreements.