Us Code § 1312 - Release of real estate in certain cases
Full text of Us Code United States Code § 1312 — Release of real estate in certain cases, with citation guidance and answers to common questions.
§ 1312. Release of real estate in certain cases
(a)
(b)
(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1138.)
| 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.
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in subsec. (b), is classified to Title 26, Internal Revenue Code.
About This Section
40 U.S.C. § 1312 is part of Title 40 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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