26 C.F.R. § 25.6323-1 Validity and priority against certain persons.
Title 26 - Internal Revenue
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 35498, Aug. 23, 1976]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6323-1 Validity and priority against certain persons.