26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

§ 20.6321-1 Lien for taxes.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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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▸Contents — 26 CFR Part 20

26 CFR Part 20

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