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