U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201—7344) > Subchapter C—Forfeitures (§§ 7301—7328) > PART I—PROPERTY SUBJECT TO FORFEITURE (§§ 7301—7304)