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LII
Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
26 CFR Part 400 - PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
CFR
§ 400.1-1 Refiling of notice of tax lien.
§ 400.2-1 Discharge of property by substitution of proceeds of sale; subordination of lien.
§ 400.4-1 Notice required with respect to a nonjudicial sale.
§ 400.5-1 Redemption by United States.
Authority:
Sec. 7805, Internal Revenue Code of 1954; 68A Stat. 917;
26 U.S.C. 7805
.
