There is a newer version
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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 64 - Collection
Subchapter C - Lien for Taxes
Part II - Liens
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter C - Lien for Taxes PART II - LIENS |
sections 6321 to 6327 |
2018 |
January 14, 2019 |
No |
standard |
- Table of Contents
- Front Matter
- 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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