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Index  » Subtitle F  » Chapter 64  » Subchapter C

Subtitle F. Procedure and Administration (§§ 6001-7874)


Subchapter C. Lien for Taxes

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter C (Lien for Taxes) of chapter 64 (COLLECTION) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 6320Notice and opportunity for hearing upon filing of notice of lien
I.R.C. 6321Lien for taxes
I.R.C. 6322Period of lien
I.R.C. 6323Validity and priority against certain persons
I.R.C. 6324Special liens for estate and gift taxes
I.R.C. 6324ASpecial lien for estate tax deferred under section 6166
I.R.C. 6324BSpecial lien for additional estate tax attributable to farm, etc., valuation
I.R.C. 6325Release of lien or discharge of property
I.R.C. 6326Administrative appeal of liens
I.R.C. 6327Cross references

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.