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 § 20.6324-1
26 CFR § 20.6324-1
Special lien for estate tax
June 25, 2020
CFR

For regulations concerning the special lien for the estate tax, see §301.6324-1 of this chapter (Regulations on Procedure and Administration).

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§ 20.6323-1 Validity and priority against certain persons
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§ 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A

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