26 CFR § 25.6323-1
Validity and priority against certain persons
June 25, 2020
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 35498, Aug. 23, 1976]
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
