26 C.F.R. § 25.6323-1

Validity and priority against certain persons.

Last amended: 2015Year: 2026Length: 36 wordsOfficial source

Cite as 26 C.F.R. § 25.6323-1 (2026)

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]
Cross-references to the CFR
301.6323
26 C.F.R. § 25.6323-1: Validity and priority against certain persons. | Justis AI