Treasury Regulations (26 C.F.R.)

26 CFR § 20.6321-1 — Lien for taxes.

§ 20.6321-1 Lien for taxes.

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 7710, 45 FR 50747, July 31, 1980]

Last amended:

Source: official text