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).
[T.D. 7429, 41 FR 35498, Aug. 23, 1976]
Title 26 published on 2012-04-01
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