[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6338-1]

[Page 304]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
               Seizure of Property for Collection of Taxes
 
Sec. 301.6338-1  Certificate of sale; deed of real property.

    (a) Certificate of sale. In the case of property sold as provided in 
section 6335 (relating to sale of seized property), the district 
director shall give to the purchaser a certificate of sale upon payment 
in full of the purchase price. A certificate of sale of real property 
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 prescribed in section 6337, the district director shall execute (in 
accordance with the laws of the State in which the real property is 
situated pertaining to sales of real property under execution) to the 
purchaser of such real property at the sale or his assigns, upon 
surrender of the certificate of sale, a deed of the real property so 
purchased, reciting the facts set forth in the certificate.
    (c) Deed to real property purchased by the United States. If real 
property is declared purchased by the United States at a sale pursuant 
to section 6335, the district director shall at the proper time execute 
a deed therefor and shall, without delay, cause the deed to be duly 
recorded in the proper registry of deeds.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7180, 37 FR 7319, Apr. 
13, 1972]