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26 CFR 20.6324-1

§ 20.6324-1 Special lien for estate tax.

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

Taxation
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26 CFR 20.6324-1, § 20.6324-1 Special lien for estate tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112700
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Full text

For regulations concerning the special lien for the estate tax, see § 301.6324-1 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.