§6338. Certificate of sale; deed of real property — Inbound Citations

Citations to 26 U.S.C. § 6338 as a whole

• 26 U.S.C. § 6339(b)(1)

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  (1) The deed of sale given pursuant to section 6338 shall be prima facie evidence of the facts therein stated; and
• 26 U.S.C. § 6339(c)

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  (c) A certificate of sale of personal property given or a deed to real property executed pursuant to section 6338 shall discharge such property from all liens, encumbrances, and titles over which the lien of the United States with respect to which the levy was made had priority.