Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6338
Certificate of sale; deed of real property
# (a)
Certificate of sale In the case of property sold as provided in section 6335, the Secretary shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate 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 provided in section 6337, the Secretary shall execute (in accordance with the laws of the State in which such real property is situated pertaining to sales of real property under execution) to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.
# (c)
Real property purchased by United States If real property is declared purchased by the United States at a sale pursuant to section 6335, the Secretary shall at the proper time execute a deed therefor; and without delay cause such deed to be duly recorded in the proper registry of deeds.
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Nearby sections (25 sections)
- 6324B · Special lien for additional estate tax attributable to farm,…
- 6325 · Release of lien or discharge of property
- 6326 · Administrative appeal of liens
- 6327 · Cross references
- 6330 · Notice and opportunity for hearing before levy
- 6331 · Levy and distraint
- 6332 · Surrender of property subject to levy
- 6333 · Production of books
- 6334 · Property exempt from levy
- 6335 · Sale of seized property
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale
- 6341 · Expense of levy and sale
- 6342 · Application of proceeds of levy
- 6343 · Authority to release levy and return property
- 6344 · Cross references
- 6361 · [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI,…
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits