{"data":{"id":"us/26-cfr-403.61","jurisdiction":"us","citation":"26 CFR 403.61","heading":"Sale on open, competitive bids.","body":"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.","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 F—Administrative Sale of Personal Property"],"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":"bfd405f3776fd3b66d875cb3cedf347a671605fc82b364498aae360b4360d576","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.60","next":"us/26-cfr-403.62"},"notice":"GroundRules: Original legal text. Not legal advice."}