Subchapter C: Lien for Taxes
Part II: LIENS
- Section 6321: Lien for taxes
- Section 6322: Period of lien
- Section 6323: Validity and priority against certain persons
- Section 6324: Special liens for estate and gift taxes
- Section 6324A: Special lien for estate tax deferred under section 6166
- Section 6324B: Special lien for additional estate tax attributable to farm, etc., valuation
- Section 6325: Release of lien or discharge of property
- Section 6326: Administrative appeal of liens
- Section 6327: Cross references