1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 403
  5. subpart D
  6. § 403.40

View all text of Subpart D [§ 403.35 - § 403.45]

§ 403.40 - Place of filing.

The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.

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 403.40