<!-- TTST:[F]: TTC:[75]: TTSC:[C]: TTT:[c]: TTS:[cbschC]: TTCP:[Subchapter C]: TTCI:[]: TTB:[]: TTA:[]: TTD:[]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 75  » Subchapter C

Subtitle F. Procedure and Administration (§§ 6001-7874)

CHAPTER 75. CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C. Forfeitures

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter C (Forfeitures) of chapter 75 (CRIMES, OTHER OFFENSES, AND FORFEITURES) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 7301Property subject to tax
I.R.C. 7302Property used in violation of internal revenue laws
I.R.C. 7303Other property subject to forfeiture
I.R.C. 7304Penalty for fraudulently claiming drawback
I.R.C. 7321Authority to seize property subject to forfeiture
I.R.C. 7322Delivery of seized personal property to United States marshal
I.R.C. 7323Judicial action to enforce forfeiture
I.R.C. 7324Special disposition of perishable goods
I.R.C. 7325Personal property valued at $100,000 or less
I.R.C. 7326Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205
I.R.C. 7327Customs laws applicable
I.R.C. 7328Cross references
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.