Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 20 - PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
View all text of Part 20 [§ 20.0-1 - § 20.7701-2]
§ 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]
authority: 26 U.S.C. 7805.
source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 20.6321-1
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