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26 C.F.R. § 20.6323-1   Validity and priority against certain persons.

Title 26 - Internal Revenue

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

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§ 20.6323-1   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).

[T.D. 7429, 41 FR 35495, Aug. 23, 1976]

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