Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 25 - PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
View all text of Part 25 [§ 25.0-1 - § 25.7701-2]
§ 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).

authority: 26 U.S.C. 7805.
source: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 25.6324-1
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