Implements § 6323Open in workspace
Reg. § 301.6323(h)-0 Scope of definitions.
26 CFR § 301.6323(h)-0eCFR, current through 2026-07-14
Except as otherwise provided by the definitions provided by apply for purposes of through .
[T.D. 7429, 41 FR 35509, Aug. 23, 1976]