26 U.S.C. § 6338 : US Code - Section 6338: Certificate of sale; deed of real property

Search 26 U.S.C. § 6338 : US Code - Section 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.