§403.25. Personal property subject to seizure.
26 C.F.R. § 403.25
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.)
Notes, amendments, and revision history
Amendments
[T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]
Authority
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
Source
Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
Amendments
[T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]