1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 71
  5. subpart F
  6. subjgrp 263
  7. § 71.58

View all text of Subjgrp 263 [§ 71.55 - § 71.58]

§ 71.58 - Designated place of hearing.

The designated place of hearing shall be such as meets the convenience and necessity of the parties.

[T.D. 6389, 24 FR 4791, June 12, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975]

AUTHORITY: 26 U.S.C. 5271, 5181, 5712, 5713, 7805, 27 U.S.C. 204.

SOURCE: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.

CITE AS: 27 CFR 71.58