| Section No. | Description |
|---|---|
| Section 400.1-1 | Discharge of property by substitution of proceeds of sale; subordination of lien |
| Section 400.2-1 | Notice required with respect to a nonjudicial sale |
| Section 400.4-1 | Redemption by United States |
| Section 400.5-1 | Personal property seized by the Internal Revenue Service |