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Treasury Regulations · 26 CFR

§ 25.6323-1. Validity and priority against certain persons.

In effect eCFR current as of October 15, 2026

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. § 6323

Cite as 26 CFR § 25.6323-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 23, 1976 by T.D. 7429
Issued under
26 U.S.C. § 6323
Length
39 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0

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).

[T.D. 7429, 41 FR 35498, Aug. 23, 1976]

Other regulations under § 6323

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7429 (41 FR 35498)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 25 Gift tax; gifts made after december 31, 1954
  3. Procedure and Administration

Nearby sections