1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Procedure and Administration
  6. 26 CFR § 20.6321-1
26 CFR § 20.6321-1
Lien for taxes
June 25, 2020
CFR

For regulations concerning the lien for taxes, see §301.6321-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 7710, 45 FR 50747, July 31, 1980]

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§ 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund
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§ 20.6151-1 Time and place for paying tax shown on the return

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