Steam's Subscriber Agreement explicitly prohibits the sale, transfer, or purchase of accounts. According to Section 1-C of the agreement, "Your Account, including any information pertaining to it (e.g., contact information, billing information, Account history and Subscriptions, etc.), is strictly personal". This means that any account not originally created by you is technically owned by someone else under Steam's terms.
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The Truth Behind "Exclusive Download 200 Steam Accounts.txt (19907 KB)" Leaks Account history and Subscriptions