Home › CFR › Title 26 › Part 40026 CFR Part 400 — Temporary Regulations Under the Federal Tax Lien Act of 1966§ 400.1-1— Refiling of notice of tax lien.§ 400.2-1— Discharge of property by substitution of proceeds of sale; subordination of lien.§ 400.4-1— Notice required with respect to a nonjudicial sale.§ 400.5-1— Redemption by United States.