26 CFR § 301.6323(h)-0 - Scope of definitions.

Except as otherwise provided by § 301.6323(h)–1 the definitions provided by § 301.6323(h)–1 apply for purposes of §§ 301.6323(a)–1 through 301.6324–1.

[T.D. 7429, 41 FR 35509, Aug. 23, 1976]