{"data":{"id":"us/26-cfr-301.7327-1","jurisdiction":"us","citation":"26 CFR 301.7327-1","heading":"-1 Customs laws applicable.","body":"For regulations relating to the remission or mitigation of forfeitures, 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":"f8f02ac5e287c8893cffdb215a58da6a7ae7c29b121a5bab91aef7f083fb6bd6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7326-1","next":"us/26-cfr-301.7401-1"},"notice":"GroundRules: Original legal text. Not legal advice."}