# Payment of Excess Expenses Incurred by Purchaser in Connection With the Redemption of Real Property Under Internal Revenue Code Section 7425
> **IRS** · Final regulations. · Published 1995-06-02 · Effective 1995-06-02 · 60 FR 28719
## Document
- **Document number:** 95-13444
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 28719
- **CFR reference:** 26 CFR 301
- **Publication date:** 1995-06-02
- **Effective date:** 1995-06-02
- **Treasury docket:** TD 8596
## Abstract

This document contains final regulations regarding the payment of excess expenses incurred by a purchaser at a nonjudicial sale in connection with redemptions of real property by the United States. These regulations affect purchasers in connection with the redemption of real property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/06/02/95-13444/payment-of-excess-expenses-incurred-by-purchaser-in-connection-with-the-redemption-of-real-property)
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