Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6323.—Validity and Priority Against Certain Persons
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments for calendar year 2006 to (1) the maximum amount of a casual sale of personal property below which a federal tax lien will not be valid against a purchaser of the property and (2) the maximum amount of a contract for the repair or improvement of certain residential property at or below which a federal tax lien will not be valid against a mechanic’s lienor. See Rev. Proc. 2005-70, page 979.
Get a plain-English answer with a citation back to this text.
Ask AI about this code