Treasury Regulations · 26 CFR
§ 403.39. Time of filing petition.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 403.39
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
- Length
- 66 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
A complete petition for remission or mitigation must be filed before the expiration of three months after the sale or other disposition of the property with respect to which the petition is filed. For purposes of this part, the term “sale or other disposition” includes acquisition of the property for official use.
(Sec. 613, 46 Stat. 756, sec. 306, 49 Stat. 880; (19 U.S.C. 1613, 40 U.S.C. 304(k)))
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 403 Disposition of seized personal property
- Subpart D Remission or Mitigation of Forfeitures