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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6323-1

§ 20.6323-1. Validity and priority against certain persons.

36 words·~1 min read·/us/cfr/t26/s§ 20.6323-1·

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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 35495, Aug. 23, 1976]
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  • T.D. 7429
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§ 20.6323-1
Validity and priority against certain persons.
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Treas. Dec.T.D. 7429
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