26 C.F.R. § 25.6324-1

Special lien for gift tax.

Last amended: 2015Year: 2026Length: 21 wordsOfficial source

Cite as 26 C.F.R. § 25.6324-1 (2026)

For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).
Cross-references to the CFR
301.6324-1
26 C.F.R. § 25.6324-1: Special lien for gift tax. | Justis AI