{"data":{"id":"us/26-cfr-301.7325-1","jurisdiction":"us","citation":"26 CFR 301.7325-1","heading":"-1 Personal property valued at $2,500 or less.","body":"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).","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":"eb0d62a3a287e7940763febf167d226883425d1c9d145503372f09fbf1574357","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7324-1","next":"us/26-cfr-301.7326-1"},"notice":"GroundRules: Original legal text. Not legal advice."}