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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.7325-1: -1 Personal property valued at $2,500 or less.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Other Offenses

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).

Collected 2026-08-27T02:25:11Z. Source file · JSON

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