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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 64— COLLECTION · Subchapter D— Seizure of Property for Collection of Taxes · § 6338

§ 6338. Certificate of sale; deed of real property

411 words·~2 min read·/usc/title-26/section-6338

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(f), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections5 cite this · traces to 2
12 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 787
  • Pub. L. 85–866, title I, § 78
  • 72 Stat. 1662
  • Pub. L. 89–719, title I, § 104(f)
  • 80 Stat. 1137
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
  • Pub. L. 89–719
  • Pub. L. 85–866
  • section 1(c)(2) of Pub. L. 85–866
Citation graph
cites case law
§ 6338
Certificate of sale; deed of real property
C.F.R.×3
IRM×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 787
Pub. L.Pub. L. 85–866, title I, § 78
Stat.72 Stat. 1662
Pub. L.Pub. L. 89–719, title I, § 104(f)
Cites 14 · showing 7Cited by 5 across 3 sources
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