U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 75—Crimes, Other Offenses, and Forfeitures / Subchapter C—ForfeituresTitle 26PartPart I—Property Subject to ForfeitureContents§ 7301. Property subject to tax§ 7302. Property used in violation of internal revenue laws§ 7303. Other property subject to forfeiture§ 7304. Penalty for fraudulently claiming drawback