26 C.F.R. § 301.6323(h)-0

Scope of definitions.

Last amended: 2016Year: 2026Length: 29 wordsOfficial source

Cite as 26 C.F.R. § 301.6323(h)-0 (2026)

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]
Cross-references to the CFR
301.6323
26 C.F.R. § 301.6323(h)-0: Scope of definitions. | Justis AI