Implements § 41Open in workspace
Reg. § 403.41 Discontinuance of administrative proceedings.
26 CFR § 403.41eCFR, current through 2026-07-14
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.
Source: decipher.legal/cfr/26/403.41 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14