Treasury Regulations · 26 CFR
§ 403.61. Sale on open, competitive bids.
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 § 403.61
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
- 35 words · about 1 min to read
If forfeited property is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of such sale.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 403 Disposition of seized personal property
- Subpart F Administrative Sale of Personal Property