Treasury Regulations (26 C.F.R.)
26 CFR § 25.6324-1 — Special lien for gift tax.
For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).
Source: official text
Treasury Regulations (26 C.F.R.)
For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).
Source: official text