26 CFR 25.6324-1 - Special lien for gift tax.

§ 25.6324-1 Special lien for gift tax.
For regulations concerning the special lien for the gift tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).

Title 26 published on 2013-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 25.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code