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

26 CFR 25.6323-1: -1 Validity and priority against certain persons.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER B—ESTATE AND GIFT TAXES
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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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