26 C.F.R. § 25.6324-1 Special lien for gift tax.
Title 26 - Internal Revenue
For regulations concerning the special lien for the gift tax, see §301.6324–1 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
§ 25.6324-1 Special lien for gift tax.