{"data":{"id":"us/26-cfr-20.6324-1","jurisdiction":"us","citation":"26 CFR 20.6324-1","heading":"-1 Special lien for estate tax.","body":"For regulations concerning the special lien for the estate tax, see § 301.6324-1 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":"36cf0a516d6b59decd587f7ed75aad5c6f26b5253f80342706eb6dde4e4a0a0d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6323-1","next":"us/26-cfr-20.6324a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}