26 CFR 403.25 : Internal Revenue (§ 1.0-1 To Parts 802-899) — (§ 300.0 To Parts 421-499) — Internal Revenue Service, Department Of The Treasury (Continued) (§ 300.0 To Parts 421-499) — Procedure And Administration (§ 300.0 To Parts 421-499) — Disposition Of Seized Personal Property (§ 403.1 To § 403.65) — Seizures And Forfeitures (§ 403.25 To § 403.30) — Personal property subject to seizure.

4 Aug 2016

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.)

(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))
26 CFR 403.25
[T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]