U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 25 - PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
View all text of Part 25 [§ 25.0-1 - § 25.7701-2]
§ 25.6321-1 - Lien for taxes.

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).

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