Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 403Subpart D - Subpart D—Remission or Mitigation of Forfeitures
View all text of Subpart D [§ 403.35 - § 403.45]
§ 403.41 - Discontinuance of administrative proceedings.

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.

authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
cite as: 26 CFR 403.41
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