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Code · CFR · Title 26 — Internal Revenue · Part 403 · § 403.57

§ 403.57. Conditions of sale.

156 words·~1 min read·/us/cfr/t26/s§ 403.57·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)No recourse. All personal property to be sold shall be offered for sale “as is” and without recourse against the United States.
(b)No guarantee. No guarantee or warranty, expressed or implied, shall be given or understood in respect of any forfeited property offered for sale.
(c)No sale.
(1)The United States reserves the right to reject any bids.
(2)In a case in which all bids are rejected the Commissioner or his delegate shall re-advertise the property for sale in the manner prescribed in § 403.55.
(d)One bid. When only one bid is received for a single unit of property such bid shall be the highest bid received for such property. (Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325 (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326(a))) [T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]
Connectionstraces to 2
3 references not yet in our index
  • 72 Stat. 1429
  • T.D. 7433
  • T.D. 7525
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cites case law
§ 403.57
Conditions of sale.
Stat.72 Stat. 1429
Treas. Dec.T.D. 7433
Treas. Dec.T.D. 7525
Cites 5Cited by 0 across 0 sources
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