26 CFR 20.6323-1 - Validity and priority against certain persons.

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TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER B - ESTATE AND GIFT TAXES

PART 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

20.6323 - 1 - Validity and priority against certain persons.

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 35495, Aug. 23, 1976]

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