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Treasury Regulations · 26 CFR

§ 403.25. Personal property subject to seizure.

In effect eCFR current as of October 15, 2026

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).

Cite as 26 CFR § 403.25

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
September 15, 1976 by T.D. 7433
Last amended
December 23, 1977 by T.D. 7525
Length
91 words · about 1 min to read
Cross-references
cites 2 Code sections and 0 regulations; cited by 1

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))

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

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

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.

  1. Amended by T.D. 7525 (42 FR 64344)
  2. Issued by T.D. 7433 (41 FR 39312)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 403 Disposition of seized personal property
  3. Subpart C Seizures and Forfeitures

Nearby sections