Treasury Regulations · 26 CFR
§ 301.6323(h)-0. Scope of definitions.
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(h)
Cite as 26 CFR § 301.6323(h)-0
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(h)
- Length
- 35 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.
[T.D. 7429, 41 FR 35509, Aug. 23, 1976]
Cross-references
Computed from the citations in the text of 26 CFR.
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.
- Issued by T.D. 7429 (41 FR 35509)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR906a9cbafe6b4af Collection
- General Provisions
Nearby sections
- § 301.6323(d)-1 45-day period for making disbursements.
- § 301.6323(e)-1 Priority of interest and expenses.
- § 301.6323(f)-1 Place for filing notice; form.
- § 301.6323(g)-1 Refiling of notice of tax lien.
- § 301.6323(h)-0 Scope of definitions.
- § 301.6323(h)-1 Definitions.
- § 301.6323(i)-1 Special rules.
- § 301.6323(j)-1 Withdrawal of notice of federal tax lien in certain circumstances.
- § 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.