26 C.F.R. § 301.7325-1 Personal property valued at $2,500 or less.
Title 26 - Internal Revenue
For regulations relating to the forfeiture of personal property valued at $2,500 or less, see part 172 of this chapter (Disposition of Seized Personal Property).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Other Offenses
§ 301.7325-1 Personal property valued at $2,500 or less.
