CHAPTER 64— COLLECTION›Subchapter C— Lien for Taxes
PART II— LIENS
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 6321. Lien for taxes
- § 6322. Period of lien
- § 6323. Validity and priority against certain persons
- § 6324. Special liens for estate and gift taxes
- § 6324A. Special lien for estate tax deferred under section 6166
- § 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325. Release of lien or discharge of property
- § 6326. Administrative appeal of liens
- § 6327. Cross references
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