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PART II—LIENS

  • § 6321. Lien for taxes
  • § 6322. Period of lien
  • § 6323. Validity and priority against certain persons
  • § 6324. Special liens for estate and gift taxes
  • § 6324A. Special lien for estate tax deferred under section 6166
  • § 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
  • § 6325. Release of lien or discharge of property
  • § 6326. Administrative appeal of liens
  • § 6327. Cross references

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