Treasury Regulations · 26 CFR
§ 301.7326-1. Disposal of forfeited or abandoned property in special cases.
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. § 7326
Cite as 26 CFR § 301.7326-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 3, 1967 by 32 FR 15241
- Last amended
- June 29, 1972 by T.D. 7188
- Issued under
- 26 U.S.C. § 7326
- Length
- 119 words · about 1 min to read
¶(a) Coin-operated gaming devices. For regulations relating to the disposal of coin-operated gaming devices, see § 172.65 of this chapter (Disposition of Seized Personal Property).
¶(b) Narcotics. For regulations relating to the disposal of forfeited narcotic drugs, see 21 CFR 302.56. For the disposal of forfeited marihuana, see 26 CFR (1939) 152.99 and 152.100 (Regulations under the Marihuana Tax Act of 1937, as amended).
¶(c) Firearms. For regulations relating to the disposal of forfeited firearms or ammunition, see § 178.166 of this chapter (Commerce in Firearms and Ammunition), and § 179.182 of this chapter (Machine Guns, Destructive Devices, and Certain Other Firearms).
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12796, June 29, 1972]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7188 (37 FR 12796)
- Issued (32 FR 15241)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1de8076f16a87a4 Other Offenses
Nearby sections
- § 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.