---

26 C.F.R. § 20.6321-1   Lien for taxes.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration

Browse Previous |  Browse Next

§ 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).

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

Browse Previous |  Browse Next