§403.61. Sale on open, competitive bids.
26 C.F.R. § 403.61
If forfeited property is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of such sale.
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.