---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schC/ptI"
level: "part"
label: "Part I"
heading: "Property Subject to Forfeiture"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch75-schC-ptI"
sections_count: 4
---

# Part I — Property Subject to Forfeiture

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures › Subchapter C — Forfeitures

## Sections

- [§7301. Property subject to tax](/usc/26/7301.md)
- [§7302. Property used in violation of internal revenue laws](/usc/26/7302.md)
- [§7303. Other property subject to forfeiture](/usc/26/7303.md)
- [§7304. Penalty for fraudulently claiming drawback](/usc/26/7304.md)