There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 64 - COLLECTION (§§ 6301 - 6365)
Subchapter C - Lien for Taxes (§§ 6320 - 6327)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter C - Lien for Taxes |
Contains | sections 6320 to 6327 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - DUE PROCESS FOR LIENS (§§ 6320)
- Part II - LIENS (§§ 6321 - 6327)
- Table Of Contents
- Front Matter
- Section 6321 - Lien for taxes
- Section 6322 - Period of lien
- Section 6323 - Validity and priority against certain persons
- Section 6324 - Special liens for estate and gift taxes
- Section 6324A - Special lien for estate tax deferred under section 6166
- Section 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
- Section 6325 - Release of lien or discharge of property
- Section 6326 - Administrative appeal of liens
- Section 6327 - Cross references
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