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 § 25.6324-1
26 CFR § 25.6324-1
Special lien for gift tax
June 25, 2020
CFR

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

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§ 25.6323-1 Validity and priority against certain persons
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§ 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

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