There is a newer version of the US Code
1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 64 - COLLECTION
Subchapter C - Lien for Taxes
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Publication Title | United States Code, 1994 Edition, Supplement 2, 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 CHAPTER 64 - COLLECTION Subchapter C - Lien for Taxes |
Contains | sections 6321 to 6327 |
Date | 1996 |
Laws in Effect as of Date | January 6, 1997 |
Positive Law | No |
Disposition | standard |
- Sec. 6321 - Lien for taxes
- Sec. 6322 - Period of lien
- Sec. 6323 - Validity and priority against certain persons
- Sec. 6324 - Special liens for estate and gift taxes
- Sec. 6324A - Special lien for estate tax deferred under section 6166
- Sec. 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
- Sec. 6325 - Release of lien or discharge of property
- Sec. 6326 - Administrative appeal of liens
- Sec. 6327 - Cross references
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