Treasury Regulations (26 C.F.R.)
26 CFR § 301.6323(h)-0
Scope of definitions.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 301.6316-1 · Payment of income tax in foreign currency.
- 301.6316-2 · Definitions.
- 301.6316-3 · Allocation of tax attributable to foreign currency.
- 301.6316-4 · Return requirements.
- 301.6316-5 · Manner of paying tax by foreign currency.
- 301.6316-6 · Declarations of estimated tax.
- 301.6316-7 · Payment of Federal Insurance Contributions Act taxes in…
- 301.6316-8 · Refunds and credits in foreign currency.
- 301.6316-9 · Interest, additions to tax, etc.
- 301.6320-1 · Notice and opportunity for hearing upon filing of notice…
- 301.6321-1 · Lien for taxes.
- 301.6323(a)-1 · Purchasers, holders of security interests, mechanic's…
- 301.6323(b)-1 · Protection for certain interests even though notice…
- 301.6323(c)-1 · Protection for commercial transactions financing…
- 301.6323(c)-2 · Protection for real property construction or…
- 301.6323(c)-3 · Protection for obligatory disbursement agreements.
- 301.6323(d)-1 · 45-day period for making disbursements.
- 301.6323(e)-1 · Priority of interest and expenses.
- 301.6323(f)-1 · Place for filing notice; form.
- 301.6323(g)-1 · Refiling of notice of tax lien.
- 301.6323(h)-0 · Scope of definitions.
- 301.6323(h)-1 · Definitions.
- 301.6323(i)-1 · Special rules.
- 301.6323(j)-1 · Withdrawal of notice of federal tax lien in certain…
- 301.6324-1 · Special liens for estate and gift taxes; personal…
- 301.6324A-1 · Election of and agreement to special lien for estate tax…
- 301.6325-1 · Release of lien or discharge of property.
- 301.6326-1 · Administrative appeal of the erroneous filing of notice of…
- 301.6330-1 · Notice and opportunity for hearing prior to levy.
- 301.6331-1 · Levy and distraint.
- 301.6331-2 · Procedures and restrictions on levies.
- 301.6331-3 · Restrictions on levy while offers to compromise are…
- 301.6331-4 · Restrictions on levy while installment agreements are…
- 301.6332-1 · Surrender of property subject to levy.
- 301.6332-2 · Surrender of property subject to levy in the case of life…
- 301.6332-3 · The 21-day holding period applicable to property held by…
- 301.6333-1 · Production of books.
- 301.6334-1 · Property exempt from levy.
- 301.6334-2 · Wages, salary, and other income.
- 301.6334-3 · Determination of exempt amount.