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

§ 20.6323-1 Validity and priority against certain persons.

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

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]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 CFR Part 20

26 CFR Part 20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.