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Electronic Code of Federal Regulations

e-CFR data is current as of June 2, 2020

Title 26Chapter ISubchapter BPart 25 → §25.6321-1


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§25.6321-1   Lien for taxes.

For regulations concerning the lien for taxes, see §301.6321-1 of this chapter (Regulations on Procedure and Administration).

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