[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR403.1]

[Page 770]
 
                       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. 403.1  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.).

(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]