26 C.F.R. § 20.6321-1

Current through September 30, 2024

Section 20.6321-1 - Lien for taxes

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).

26 C.F.R. §20.6321-1

T.D. 7710, 45 FR 50747, July 31, 1980