[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: 26CFR403.2]

[Page 774-775]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
                     Subpart A_Scope of Regulations
 
Sec. 403.2  Personal property seized by the Bureau of Alcohol, Tobacco 
and Firearms.

    Regulations in 27 CFR part 72 relate to personal property seized by 
officers of the Bureau of Alcohol, Tobacco and Firearms, as subject to 
forfeiture as being involved, used, or intended to be used, as the case 
may be, in any violation of chapters 51 (distilled spirits), 52

[[Page 775]]

(tobacco) and 53 (firearms), of the I.R.C., as well as certain other 
federal laws. (Treasury Dept. Order No. 221 (June 6, 1972), 37 FR 11696; 
Treasury Dept. Order No. 221-3 (December 24, 1974), 40 FR 1084; Treasury 
Dept. Order No. 221-3 (Revision 2) (Jan. 14, 1977), 42 FR 3725.)

(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)))

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