Treasury Regulations · 26 CFR
§ 301.6340-1. Records of sale.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6340
Cite as 26 CFR § 301.6340-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6340
- Length
- 150 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) Requirement. Each district director shall keep a record of all sales under section 6335 of real property situated within his district and of redemptions of such property. The records shall set forth (1) 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, the date of the deed, and, in the case of redemption of the property, (2) the date of such redemption and of the transfer of the certificate of sale, the amount of the redemption price, and the name of the party to whom such redemption price was paid.
¶(b) Copy as evidence. A copy of such record, or any part thereof, certified by the district director shall be evidence in any court of the truth of the facts therein stated.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6336-1 Sale of perishable goods.
- § 301.6337-1 Redemption of property.
- § 301.6338-1 Certificate of sale; deed of real property.
- § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
- § 301.6340-1 Records of sale.
- § 301.6341-1 Expense of levy and sale.
- § 301.6342-1 Application of proceeds of levy.
- § 301.6343-1 Requirement to release levy and notice of release.
- § 301.6343-2 Return of wrongfully levied upon property.