Special lien for estate tax.

26 Internal Revenue 14 2004-04-01 2004-04-01 false Special lien for estate tax. 20.6324-1 Section 20.6324-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration

§ 20.6324-1 Special lien for estate tax.

For regulations concerning the special lien for the estate tax, see § 301.6324-1 of this chapter (Regulations on Procedure and Administration).