CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION (Parts 300–421) > PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY > SUBPART A—Scope of Regulations (§403.1 to §403.3) > 403.1—Personal property seized by the Internal Revenue Service.

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.).

Code of Federal Regulations

(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)))

Code of Federal Regulations

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