CFR›Title 19›Chapter I›Part 171›Subpart E ContainsSections 171.41–171.44CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Restoration of Proceeds of Sale Sections 171.41 § 171.41 Application of provisions for petitions for relief. 171.42 § 171.42 Time limit for filing petition for restoration. 171.43 § 171.43 Evidence required. 171.44 § 171.44 Forfeited property authorized for official use. SourceT.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise noted. Previous D Subpart D—Offers in Compromise Next F Subpart F—Expedited Petitioning Procedures