26 USC 6339 - Legal effect of certificate of sale of personal property and deed of real property

U.S Code last checked for updates: May 14, 2024

§ 6339.

Legal effect of certificate of sale of personal property and deed of real property

(a)

Certificate of sale of property other than real property

In all cases of sale pursuant to section 6335 of property (other than real property), the certificate of such sale—

(1)

As evidence

(2)

As conveyances

(3)

As authority for transfer of corporate stock

(4)

As receipts

(5)

As authority for transfer of title to motor vehicle

(b)

Deed of real property

In the case of the sale of real property pursuant to section 6335—

(1)

Deed as evidence

(2)

Deed as conveyance of title

(c)

Effect of junior encumbrances

(d)

Cross references

(1)

For distribution of surplus proceeds, see section 6342(b).

(2)

For judicial procedure with respect to surplus proceeds, see section 7426(a)(2).

(Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85–866, title I, § 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(g), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 6339