# Treas. Reg. § 301.7325-1: Personal property valued at $2,500 or less.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7325-1>. Interprets 26 U.S.C. § 7325.

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).