Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
PROCEDURE AND ADMINISTRATION
Section 25.6323-1 - Validity and priority against certain persons

26 C.F.R. § 25.6323-1

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Section 25.6323-1 - Validity and priority against certain persons

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).

26 C.F.R. §25.6323-1

T.D. 7429, 41 FR 35498, Aug. 23, 1976