1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 25
  5. subjgrp 19
  6. § 25.6324-1

View all text of Subjgrp 19 [§ 25.6001-1 - § 25.7101-1]

§ 25.6324-1 - Special lien for gift tax.

For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 25.6324-1