Treasury Regulations · 26 CFR
§ 25.6321-1. Lien for taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6321
Cite as 26 CFR § 25.6321-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6321
- Length
- 19 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Procedure and Administration
Nearby sections
- § 25.6151-1 Time and place for paying tax shown on return.
- § 25.6161-1 Extension of time for paying tax or deficiency.
- § 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
- § 25.6321-1 Lien for taxes.
- § 25.6323-1 Validity and priority against certain persons.
- § 25.6324-1 Special lien for gift tax.
- § 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 25.6694-1 Section 6694 penalties applicable to tax return preparer.