# Treas. Reg. § 301.7324-1: Special disposition of perishable goods.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7324-1>. Interprets 26 U.S.C. § 7324.

For regulations relating to the disposal of perishable goods, see § 172.30 of this chapter (Disposition of Seized Personal Property).