I.R.C. § 6338(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.
I.R.C. § 6338(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.
I.R.C. § 6338(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; Sept. 2, 1958,
Pub. L. 85-866, title I, 78, 72 Stat. 1662; Nov. 2, 1966, Pub. L. 89-719,
title I, 104(f), 80 Stat. 1137; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
BACKGROUND NOTES
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 the title or lien of the United
States arose or when the 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.
