Treasury Regulations · 26 CFR
§ 301.7324-1. Special disposition of perishable goods.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7324
Cite as 26 CFR § 301.7324-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7324
- Length
- 20 words · about 1 min to read
For regulations relating to the disposal of perishable goods, see § 172.30 of this chapter (Disposition of Seized Personal Property).
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1de8076f16a87a4 Other Offenses
Nearby sections
- § 301.7272-1 Penalty for failure to register.
- § 301.7304-1 Penalty for fraudulently claiming drawback.
- § 301.7321-1 Seizure of property.
- § 301.7322-1 Delivery of seized property to U.S. marshal.
- § 301.7324-1 Special disposition of perishable goods.
- § 301.7325-1 Personal property valued at $2,500 or less.
- § 301.7326-1 Disposal of forfeited or abandoned property in special cases.
- § 301.7327-1 Customs laws applicable.