26 C.F.R. § 20.6324-1 Special lien for estate tax.
Title 26 - Internal Revenue
For regulations concerning the special lien for the estate tax, see §301.6324–1 of this chapter (Regulations on Procedure and Administration).
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration
§ 20.6324-1 Special lien for estate tax.
