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Regulations last checked for updates: May 14, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 403
Subpart D - Subpart D—Remission or Mitigation of Forfeitures
§ 403.35 - Laws applicable.
§ 403.36 - Interest claimed.
§ 403.37 - Form of the petition.
§ 403.38 - Contents of the petition.
§ 403.39 - Time of filing petition.
§ 403.40 - Place of filing.
§ 403.41 - Discontinuance of administrative proceedings.
§ 403.42 - Return of defective petition.
§ 403.43 - Final action.
§ 403.44 - Acquisition for official use and sale for account of petitioner in the case of an allowed petition.
§ 403.45 - Re-appraisal of property involved in an allowed petition.
authority:
Sec. 7805, 68A Stat. 917;
26 U.S.C. 7805.
source:
T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
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