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26 CFR §301.6323(h)-0 — (h)-0 Scope of definitions.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.