26 USC § 7326 - Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
---
identifier: "/us/usc/t26/s7326"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7326 - Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7326"
section_name: "Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "C"
subchapter_name: "Forfeitures"
part_number: "II"
part_name: "PROVISIONS COMMON TO FORFEITURES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 7326. Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
Section, , ; , , ; , , ; , , ; , §§ 1906(a)(43), (b)(13)(A), , , 1834, related to disposal of certain forfeited property.
## Statutory Notes and Related Subsidiaries
### Savings Provision
For provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .