26 C.F.R. § 403.25

Current through October 31, 2024

Section 403.25 - Personal property subject to seizure

Personal property may be seized by the Commissioner of Internal Revenue or his delegate for forfeiture to the United States when involved, used, or intended to be used, in violation of the internal revenue laws, other than chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms) of the I.R.C. (Sec. 7321, 68A Stat. 869; 26 U.S.C. 7321 .)

26 C.F.R. §403.25

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)