View all text of Subjgrp 10 [§ 20.6001–1 - § 20.7101–1]

§ 20.6321–1 - Lien for taxes.

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

[T.D. 7710, 45 FR 50747, July 31, 1980]