Treasury Regulations · 26 CFR
§ 403.65. Authority for destruction.
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 § 403.65
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
- Length
- 58 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C.
(Sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326))
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 403 Disposition of seized personal property
- Subpart G Disposal of Forfeited Coin-Operated Gaming Devices