Reg. § 20.6323-1 Validity and priority against certain persons.

26 CFR § 20.6323-1eCFR, current through 2026-07-14

For regulations concerning the validity of the lien imposed by section against certain persons, see through (Regulations on Procedure and Administration).

[T.D. 7429, 41 FR 35495, Aug. 23, 1976]

Source: decipher.legal/cfr/26/20.6323-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14