There is a newer version of the US Code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)
Part II - LIENS (§§ 6321 - 6327)
Table Of Contents
View MetadataMetadata
| 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 PART II - LIENS Table Of Contents |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
Download PDF
| Sec. | |
| 6321. | Lien for taxes. |
| 6322. | Period of lien. |
| 6323. | Validity and priority against certain persons. |
| 6324. | Special liens for estate and gift taxes. |
| 6324A. | Special lien for estate tax deferred under section 6166. |
| 6324B. | Special lien for additional estate tax attributable to farm, etc., valuation. |
| 6325. | Release of lien or discharge of property. |
| 6326. | Administrative appeal of liens. |
| 6327. | Cross references. |
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
