U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).
Regulations most recently checked for updates: Aug 27, 2025
For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).