Code of Federal Regulations · Section

§ 25.6324-1 — -1 Special Lien For Gift Tax

26 C.F.R. § 25.6324-1

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

26 C.F.R. § 25.6323-1 26 C.F.R. § 25.6601-1

Authorizing Statute

Extension of time for filing returns
26 U.S.C. § 6081
Unified credit against estate tax
26 U.S.C. § 2010
Mode or time of collection
26 U.S.C. § 6302
Rules and regulations
26 U.S.C. § 7805
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Information returns of tax return preparers
26 U.S.C. § 6060
Valuation tables
26 U.S.C. § 7520
Disclaimers
26 U.S.C. § 2518
Identifying numbers
26 U.S.C. § 6109