§ 25.6321-1 Lien for taxes.

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).

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▸Contents — 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

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