Home › CFR › Title 26 › Part 25 › §25.6324-126 CFR §25.6324-1 — -1 Special lien for gift tax.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkFor regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).