Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien

tax-irs · IRS · Rule · Published 2011-04-04 · Effective 2011-04-04 · 76 FR 18384

Document

Document number: 2011-7933
Federal Register citation: 76 FR 18384
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2011-04-04
Effective date: 2011-04-04
Treasury docket: TD 9520

Abstract

This document contains final regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The final regulations update the corresponding Treasury Regulations to reflect changes in the law and in IRS practice.

Source

Authoritative: Federal Register document
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