[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7325-1]

[Page 491]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                             Other Offenses
 
Sec. 301.7325-1  Personal property valued at $2,500 or less.

    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).

[[Page 492]]