§ 403.1. Personal property seized by the Internal Revenue Service.
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/us/cfr/t26/s§ 403.1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Regulations in this part relate to personal property seized by officers of the Internal Revenue Service as subject to forefeiture as being involved, used, or intended to be used, as the case may be in any violation of the internal revenue laws other than chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms), of the Internal Revenue Code of 1954 (I.R.C.). (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]
Connections2 cite this · traces to 2
Cited by 2 sections
3 references not yet in our index
- 72 Stat. 1429
- T.D. 7433
- T.D. 7525
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cites case law
§ 403.1
Personal property seized by the Internal Revenue Service.
IRM×1
Fed. Reg.×1
Stat.72 Stat. 1429
Treas. Dec.T.D. 7433
Treas. Dec.T.D. 7525
Cites 5Cited by 2 across 2 sources