1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 403
  5. subpart D
  6. § 403.41

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