26 USC tF - LIENS

United States Code

U.S. Code most recently checked for updates: Mar 24, 2023

§ 6321. Lien for taxes

§ 6322. Period of lien

§ 6323. Validity and priority against certain persons

§ 6324. Special liens for estate and gift taxes

§ 6324A. Special lien for estate tax deferred under section 6166

§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation

§ 6325. Release of lien or discharge of property

§ 6326. Administrative appeal of liens

§ 6327. Cross references