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Treasury Regulations · 26 CFR

§ 403.41. Discontinuance of administrative proceedings.

In effect eCFR current as of October 15, 2026

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 § 403.41

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
33 words · about 1 min to read

If the petition is filed prior to sale or other disposition of the property, proceedings to effect such sale or other disposition will be discontinued until the petition is either allowed or denied.

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 403 Disposition of seized personal property
  3. Subpart D Remission or Mitigation of Forfeitures

Nearby sections