26 C.F.R. § 403.1

Current through October 31, 2024

Section 403.1 - Personal property seized by the Internal Revenue Service

Regulations in this part relate to personal property seized by officers of the Internal Revenue Service as subject to forefeiture as being involved, used, or intended to be used, as the case may be in any violation of the internal revenue laws other than chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms), of the Internal Revenue Code of 1954 (I.R.C.).

26 C.F.R. §403.1

T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344. Dec. 23, 1977

Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325 , (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326 (a)