Title 26
SECTION 20.6323-1
20.6323-1 Validity and priority against certain persons.
§ 20.6323-1 Validity and priority against certain persons.For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§ 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration).
[T.D. 7429, 41 FR 35495, Aug. 23, 1976]