§ 403.25. Personal property subject to seizure.
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/us/cfr/t26/s§ 403.25·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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- 72 Stat. 1429
- T.D. 7433
- T.D. 7525
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cites case law
§ 403.25
Personal property subject to seizure.
Stat.72 Stat. 1429
Treas. Dec.T.D. 7433
Treas. Dec.T.D. 7525
Cites 6Cited by 0 across 0 sources