1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i16
  6. § 301.7325-1

View all text of Subpart 0-i 16 [§ 301.7269-1 - § 301.7327-1]

§ 301.7325-1 - Personal property valued at $2,500 or less.

For regulations relating to the forfeiture of personal property valued at $2,500 or less, see part 172 of this chapter (Disposition of Seized Personal Property).

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.7325-1