Federal · Title 40 — Public Buildings, Property, and Works
40 U.S.C. § 1301: Charge of property transferred to the Federal Government
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all land and other property which has been or may be assigned, set off, or conveyed to the Federal Government in payment of debts; all trusts created for the use of the Government in payment of debts due the Government; and assigned or set off to the Government in payment of debt; or vested in the Government by mortgage or other security for the payment of debts. real estate which has been or shall be assigned, set off, or conveyed to the Government in payment of debts arising under the Internal Revenue Code of 1986 ( 26 U.S.C. 1 et seq.); or trusts created for the use of the Government in payment of debts arising under the Code and due the Government.
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