{"data":{"id":"us/26-cfr-20.6323-1","jurisdiction":"us","citation":"26 CFR 20.6323-1","heading":"-1 Validity and priority against certain persons.","body":"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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a3a7fb285268fa412364cb0c8e4d86a44dfbc13d74124eb3b1fed9b5053ca4fc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6321-1","next":"us/26-cfr-20.6324-1"},"notice":"GroundRules: Original legal text. Not legal advice."}