CFR›Title 26›Chapter I›Part 301›Subpart ECFR94f366dd75fae71 ContainsSubject group Civil Actions by the United StatesCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Judicial Proceedings Subject Groups Civil Actions by the United States Civil Actions by the United States Sections 301.7401-1–301.7517-1 Previous ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes Next ECFR95e492480e076cb General Provisions Relating to Stamps