Reg. § 20.6324-1 Special lien for estate tax.

26 CFR § 20.6324-1eCFR, current through 2026-07-14

For regulations concerning the special lien for the estate tax, see (Regulations on Procedure and Administration).

Source: decipher.legal/cfr/26/20.6324-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14