Lien for taxes.
Period of lien.
Validity and priority against certain persons.
Special liens for estate and gift taxes.
Special lien for estate tax deferred under section
Special lien for additional estate tax attributable to farm, etc., valuation.
Release of lien or discharge of property.
Administrative appeal of liens.
1966—Pub. L. 89–719, title I, §§ 101(b)(1),
103(b),Nov. 2, 1966, 80 Stat. 1131, 1135, substituted “Validity and priority against certain persons” for “Validity against mortgagees, pledgees, purchasers, and judgment creditors” in item 6323, and struck out “partial” before “discharge” in item 6325.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
LII has no control over and does not endorse any external Internet site that contains links to or references LII.