Implements § 7325Open in workspace
Reg. § 301.7325-1 Personal property valued at $2,500 or less.
26 CFR § 301.7325-1eCFR, current through 2026-07-14
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).