{"data":{"id":"us/26-cfr-301.7324-1","jurisdiction":"us","citation":"26 CFR 301.7324-1","heading":"-1 Special disposition of perishable goods.","body":"For regulations relating to the disposal of perishable goods, see § 172.30 of this chapter (Disposition of Seized Personal Property).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Other Offenses"],"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":"c3fb3c7140c4dd28bcf2d08c45df7c8b0301058cd60e6860e26bd20e01da3713","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7322-1","next":"us/26-cfr-301.7325-1"},"notice":"GroundRules: Original legal text. Not legal advice."}