Implements § 6324Open in workspace
Reg. § 25.6324-1 Special lien for gift tax.
26 CFR § 25.6324-1eCFR, current through 2026-07-14
For regulations concerning the special lien for the gift tax, see (Regulations on Procedure and Administration).
For regulations concerning the special lien for the gift tax, see (Regulations on Procedure and Administration).