Part II – Liens

Liens

Pathway

Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II

Details

• Reference: Part II
• Legend: Liens
• USCode Year: 2013

Provision Content

Amendments

1998—Pub. L. 105–206, title III, §3401(a), July 22, 1998, 112 Stat. 747, added part heading.

1988—Pub. L. 100–647, title VI, §6238(c), Nov. 10, 1988, 102 Stat. 3743, added item 6326 and redesignated former item 6326 as 6327.

1981—Pub. L. 97–34, title IV, §422(e)(6)(D), Aug. 13, 1981, 95 Stat. 316, struck out or 6166A after section 6166 in item 6324A.

1976—Pub. L. 94–455, title XX, §§2003(d)(2), 2004(f)(1), Oct. 4, 1976, 90 Stat. 1862, 1871, added items 6324A and 6324B.

1966—Pub. L. 89–719, title I, §§101(b)(1), 103(b), Nov. 2, 1966, 80 Stat. 1131, 1135, substituted Validity and priority against certain persons for Validity against mortgagees, pledgees, purchasers, and judgment creditors in item 6323, and struck out partial before discharge in item 6325.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6313, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6304 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6304, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-6306 in the Legal Encyclopedia: Tax Collection

In this entry about 26-U.S.C.-6306, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6321 – Lien For Taxes
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6322 – Period of Lien
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6323 – Validity and Priority Against Certain Persons
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6324 – Special Liens For Estate and Gift Taxes
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6324A – Special Lien For Estate Tax Deferred Under Section 6166
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6324B – Special Lien For Additional Estate Tax Attributable to Farm, Etc., Valuation
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6325 – Release of Lien Or Discharge of Property
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6326 – Administrative Appeal of Liens
• Title 26/Subtitle F/Chapter 64/Subchapter C/Part II/Section 6327 – Cross References