26 C.F.R. § 25.6321-1

Lien for taxes.

Last amended: 2015Year: 2026Length: 18 wordsOfficial source

Cite as 26 C.F.R. § 25.6321-1 (2026)

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).
Cross-references to the CFR
301.6321-1
26 C.F.R. § 25.6321-1: Lien for taxes. | Justis AI