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U.S. Code Title 26
Subtitle F
Chapter 64
Subchapter C
Part II
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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