26 C.F.R. § 25.6321-1 Lien for taxes.
Title 26 - Internal Revenue
For regulations concerning the lien for taxes, see §301.6321–1 of this chapter (Regulations on Procedure and Administration).
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6321-1 Lien for taxes.
