Part II · LIENS
Contents (9)
- Section 6321Lien for taxes
- Section 6322Period of lien
- Section 6323Validity and priority against certain persons
- Section 6324Special liens for estate and gift taxes
- Section 6324ASpecial lien for estate tax deferred under section 6166
- Section 6324BSpecial lien for additional estate tax attributable to farm, etc., valuation
- Section 6325Release of lien or discharge of property
- Section 6326Administrative appeal of liens
- Section 6327Cross references