Code of Federal Regulations · Section

§ 20.6323-1 — -1 Validity And Priority Against Certain Persons

26 C.F.R. § 20.6323-1

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For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§ 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration).

26 C.F.R. § 20.6321-1 26 C.F.R. § 20.6324-1

Authorizing Statute

Extension of time for filing returns
26 U.S.C. § 6081
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Valuation tables
26 U.S.C. § 7520
Mode or time of collection
26 U.S.C. § 6302
Imposition and rate of tax
26 U.S.C. § 2001
Unified credit against estate tax
26 U.S.C. § 2010
Information returns of tax return preparers
26 U.S.C. § 6060
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109