# Sale of Seized Property
> **Treasury** · Final regulations. · Published 1996-12-17 · 61 FR 66216
## Document
- **Document number:** 96-31770
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 66216
- **CFR reference:** 26 CFR 301
- **Publication date:** 1996-12-17
- **Treasury docket:** TD 8691
## Abstract

This document contains final regulations relating to the sale of seized property. The final regulations reflect changes concerning the setting of a minimum price for seized property by the Tax Reform Act of 1986. The regulations affect all sales of seized property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/17/96-31770/sale-of-seized-property)
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