BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6340

Records of sale

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6340 — Records of sale

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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. 6340 - Records of sale From the U.S. Government Publishing Office, www.gpo.gov

§6340. Records of sale

(a) Requirement The Secretary shall, for each internal revenue district, keep a record of all sales of property under section 6335 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed or certificate of sale of personal property. (b) Copy as evidence A copy of such record, or any part thereof, certified by the Secretary shall be evidence in any court of the truth of the facts therein stated. (c) Accounting to taxpayer The taxpayer with respect to whose liability the sale was conducted or who redeemed the property shall be furnished— (1) the record under subsection (a) (other than the names of the purchasers); (2) the amount from such sale applied to the taxpayer's liability; and (3) the remaining balance of such liability.

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, §3442(a), July 22, 1998, 112 Stat. 761.)

Editorial Notes

Amendments 1998—Subsec. (a). Pub. L. 105–206, §3442(a)(1), struck out "real" after "sales of" and inserted "or certificate of sale of personal property" after "deed". Subsec. (c). Pub. L. 105–206, §3442(a)(2), added subsec. (c). 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment Pub. L. 105–206, title III, §3442(b), July 22, 1998, 112 Stat. 762, provided that: "The amendments made by this section [amending this section] shall apply to seizures occurring after the date of the enactment of this Act [July 22, 1998]."

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-B9DCD3
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6340
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
05b0e26d3fb0b3e7...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6340 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 6339 26 U.S.C. § 6341 →
Ch. 64 — COLLECTION
26 U.S.C. § 630126 U.S.C. § 630226 U.S.C. § 630326 U.S.C. § 630426 U.S.C. § 630526 U.S.C. § 630626 U.S.C. § 630726 U.S.C. § 631126 U.S.C. § 631226 U.S.C. § 631326 U.S.C. § 631426 U.S.C. § 631526 U.S.C. § 631626 U.S.C. § 631726 U.S.C. § 632026 U.S.C. § 632126 U.S.C. § 632226 U.S.C. § 632326 U.S.C. § 632426 U.S.C. § 6324A26 U.S.C. § 6324B26 U.S.C. § 632526 U.S.C. § 632626 U.S.C. § 632726 U.S.C. § 633026 U.S.C. § 633126 U.S.C. § 633226 U.S.C. § 633326 U.S.C. § 633426 U.S.C. § 6335
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6340