26 C.F.R. § 301.6323(h)-0 Scope of definitions.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Collection
General Provisions
§ 301.6323(h)-0 Scope of definitions.
