26 CFR 301.6323(h)-0

§ 301.6323(h)-0 Scope of definitions.

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

Cite this

Citation: 26 CFR 301.6323(h)-0, § 301.6323(h)-0 Scope of definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114386
Permanent ID: ys:prov:114386@1
SHA-256: 01bbd3a8945018153daaec1c120d39d80c46d68a5eb37674ce6ee238b63305cb

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Full text

Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.

Legislative history

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