§ 301.6323(h)-0 Scope of definitions.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.

[T.D. 7429, 41 FR 35509, Aug. 23, 1976]

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

26 C.F.R. Part 301 — Procedure And Administration

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