§ 301.7325-1 Personal property valued at $2,500 or less.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
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).
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