US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 301 — PROCEDURE AND ADMINISTRATIONSubpart ECFR1de8076f16a87a4 — Other Offenses301.7325-126 C.F.R. § 301.7325-1Personal property valued at $2,500 or less.Last amended: 2016Year: 2026Length: 25 wordsOfficial source Cite as 26 C.F.R. § 301.7325-1 (2026)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).Previous26 C.F.R. § 301.7324-1Next26 C.F.R. § 301.7326-1