Treasury Regulations (26 C.F.R.)
26 CFR § 301.6323(h)-0 — (h)-0 Scope of definitions.
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.
Source: official text