{"data":{"id":"us/26-cfr-301.6323-h-0","jurisdiction":"us","citation":"26 CFR 301.6323(h)-0","heading":"(h)-0 Scope of definitions.","body":"Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Collection"],"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":"01bbd3a8945018153daaec1c120d39d80c46d68a5eb37674ce6ee238b63305cb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6323-g-1","next":"us/26-cfr-301.6323-h-1"},"notice":"GroundRules: Original legal text. Not legal advice."}