§ 20.6321-1. Lien for taxes.
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/us/cfr/t26/s§ 20.6321-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7710, 45 FR 50747, July 31, 1980]
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§ 20.6321-1
Lien for taxes.
Treas. Dec.T.D. 7710
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