1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Collection
  6. Topic - General Provisions
  7. 26 CFR § 301.6323(h)-0
26 CFR § 301.6323(h)-0
Scope of definitions
June 25, 2020
CFR

Except as otherwise provided by §301.6323(h)-1 the definitions provided by §301.6323(h)-1 apply for purposes of §§301.6323(a)-1 through 301.6324-1.

[T.D. 7429, 41 FR 35509, Aug. 23, 1976]

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§ 301.6323(g)-1 Refiling of notice of tax lien
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§ 301.6323(h)-1 Definitions

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