
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6338]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
        Subchapter D--Seizure of Property for Collection of Taxes
 
                              PART II--LEVY
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 85-866, title I, 
Sec. 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89-719, title I, 
Sec. 104(f), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1966--Subsec. (c). Pub. L. 89-719 struck out provisions requiring 
the endorsement of approval as to the form of the deed by the United 
States Attorney for the district in which the property is situated.
    1958--Subsec. (c). Pub. L. 85-866 struck out ``district'' before 
``attorney''.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when title or lien of United States arose or when lien or 
interest of another person was acquired, with certain exceptions, see 
section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 
6323 of this title.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in section 6339 of this title.
