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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 20.6323-1: -1 Validity and priority against certain persons.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—ESTATE AND GIFT TAXES
  4. PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§ 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration).

Collected 2026-08-27T02:25:11Z. Source file · JSON

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