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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—ESTATE AND GIFT TAXES (Parts 20–27) > PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 > 25.6321-1—Lien for taxes.
25.6321-1—Lien for taxes.
For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).