§403.41. Discontinuance of administrative proceedings.
26 C.F.R. § 403.41
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.
Notes, amendments, and revision history
Authority
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
Source
Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.