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26 CFR 20.6323-1

§ 20.6323-1 Validity and priority against certain persons.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 20.6323-1, § 20.6323-1 Validity and priority against certain persons, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112699
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Full text

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§ 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.