2014 US Code
Title 40 - Public Buildings, Property, and Works (Sections 101 - 18304)
Subtitle I - Federal Property and Administrative Services (Sections 101 - 1315)
Chapter 13 - Public Property (Sections 1301 - 1315)
Sec. 1312 - Release of real estate in certain cases

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 2, Title 40 - PUBLIC BUILDINGS, PROPERTY, AND WORKS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 40 - PUBLIC BUILDINGS, PROPERTY, AND WORKS
SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
CHAPTER 13 - PUBLIC PROPERTY
Sec. 1312 - Release of real estate in certain cases
Containssection 1312
Date2014
Laws In Effect As Of DateJanuary 5, 2015
Positive LawYes
Dispositionstandard
Source CreditPub. L. 107-217, Aug. 21, 2002, 116 Stat. 1138.
Statutes at Large References48 Stat. 759
79 Stat. 119
116 Stat. 1138
Public and Private LawsPublic Law 89-30, Public Law 107-217

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40 U.S.C. § 1312 (2014)
§1312. Release of real estate in certain cases

(a) In General.—Real estate that has become the property of the Federal Government in payment of a debt which afterward is fully paid in money and received by the Government may be conveyed by the Administrator of General Services to the debtor from whom it was taken or to the heirs or devisees of the debtor or the person that they may appoint.

(b) Nonapplication.—This section does not apply to real estate the Government acquires in payment of any debt arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1138.)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
1312 40:306. R.S. §3751; Pub. L. 89–30, §3, June 2, 1965, 79 Stat. 119.

In subsection (a), the words "by conveyance, extent, or otherwise" are omitted as unnecessary. The words "General Counsel for the Department of the Treasury" were substituted for "Solicitor of the Treasury" in section 3751 of the Revised Statutes because section 512(b) of the Revenue Act of 1934 (ch. 277, 48 Stat. 759) abolished the offices of General Counsel and Assistant General Counsel for the Bureau of Internal Revenue and the offices of Solicitor and Assistant Solicitor of the Treasury and transferred the powers, duties, and functions of those offices to the General Counsel for the Department of the Treasury. The words "release by deed or otherwise" and "if he is living, or, if such debtor is dead" are omitted as unnecessary.

In subsection (b), the words "the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.)" are substituted for "the internal-revenue laws" for clarity and for consistency in the revised title and with other titles of the Code.

REFERENCES IN TEXT

The Internal Revenue Code of 1986, referred to in subsec. (b), is classified to Title 26, Internal Revenue Code.

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