1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
  5. Topic - Procedure and Administration
  6. 26 CFR § 25.6321-1
26 CFR § 25.6321-1
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).

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§ 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer
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§ 25.6323-1 Validity and priority against certain persons

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