26 CFR § 20.6324-1 - Special lien for estate tax.
§ 20.6324-1 Special lien for estate tax.
For regulations concerning the special lien for the estate tax, see § 301.6324–1 of this chapter (Regulations on Procedure and Administration).
For regulations concerning the special lien for the estate tax, see § 301.6324–1 of this chapter (Regulations on Procedure and Administration).