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 § 20.6323-1
26 CFR § 20.6323-1
Validity and priority against certain persons
June 25, 2020
CFR

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 7429, 41 FR 35495, Aug. 23, 1976]

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§ 20.6314-1 Duplicate receipts for payment of estate taxes
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§ 20.6324-1 Special lien for estate tax

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