26 USC 7325 - Personal property valued at $100,000 or less

Editorial Notes

Amendments

1986—Puspan. L. 99–514 substituted “$100,000” for “$2,500” in section catchline, introductory provisions, and par. (2), and substituted “$2,500” for “$250” in par. (3).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1958—Puspan. L. 85–866 struck out “district” before “attorney” in par. (3).

Puspan. L. 85–859 substituted “$2,500” for “$1,000” in section catchline, opening par., and par. (2), and inserted “, unless otherwise provided by law,” before “sell the articles” in par. (4).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XV, § 1566(e), Oct. 22, 1986, 100 Stat. 2763, provided that:

“The amendments made by this section [amending this section and section 7103 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date of 1958 Amendments

Amendment by Puspan. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Puspan. L. 85–866, set out as a note under section 165 of this title.

Amendment by Puspan. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as an Effective Date note under section 5001 of this title.