- § 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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26 U.S. Code Part II - LIENS
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Editorial Notes
Amendments
1998—Pub. L. 105–206, title III, § 3401(a), July 22, 1998, 112 Stat. 747, added part heading.
1988—Pub. L. 100–647, title VI, § 6238(c), Nov. 10, 1988, 102 Stat. 3743, added item 6326 and redesignated former item 6326 as 6327.
1981—Pub. L. 97–34, title IV, § 422(e)(6)(D), Aug. 13, 1981, 95 Stat. 316, struck out “or 6166A” after “section 6166” in item 6324A.
1976—Pub. L. 94–455, title XX, §§ 2003(d)(2), 2004(f)(1), Oct. 4, 1976, 90 Stat. 1862, 1871, added items 6324A and 6324B.
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.