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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 77— MISCELLANEOUS PROVISIONS · § 7505

§ 7505. Sale of personal property acquired by the United States

256 words·~1 min read·/usc/title-26/section-7505

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(a)Sale Any personal property acquired by the United States in payment of or as security for debts arising under the internal revenue laws may be sold by the Secretary in accordance with such regulations as may be prescribed by the Secretary.
(b)Accounting In case of the resale of such property, the proceeds of the sale shall be paid into the Treasury as internal revenue collections, and there shall be rendered a distinct account of all charges incurred in such sales.
(Aug. 16, 1954, ch. 736, 68A Stat. 896; Pub. L. 89–719, title I, § 111(a), (c)(1), Nov. 2, 1966, 80 Stat. 1145; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections2 cite this · traces to 1
8 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 896
  • Pub. L. 89–719, title I, § 111(a)
  • 80 Stat. 1145
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
  • Pub. L. 89–719
Citation graph
cites case law
§ 7505
Sale of personal property acquired by the United States
C.F.R.×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 896
Pub. L.Pub. L. 89–719, title I, § 111(a)
Stat.80 Stat. 1145
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 9 · showing 6Cited by 2 across 2 sources
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