{"data":{"id":"us/26-cfr-403.3","jurisdiction":"us","citation":"26 CFR 403.3","heading":"Forms prescribed.","body":"The Commissioner of Internal Revenue or his delegate is authorized to prescribe all forms required by or necessary for the administration of this part. Information required by this part shall be furnished in accordance with the instructions issued with respect thereto.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY","Subpart A—Scope of Regulations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"314613fbd95973c23096b6fab42cce871317e42119cf05de4501017f77fecc14","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.2","next":"us/26-cfr-403.5"},"notice":"GroundRules: Original legal text. Not legal advice."}