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Treasury Regulations · 26 CFR Part 400

Part 400. Temporary regulations under the federal tax lien act of 1966

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 400.1-1 Refiling of notice of tax lien.
  2. § 400.2-1 Discharge of property by substitution of proceeds of sale; subordination of lien.
  3. § 400.4-1 Notice required with respect to a nonjudicial sale.
  4. § 400.5-1 Redemption by United States.