26 C.F.R. § 301.6323(h)-0. - § 301.6323(h)-0 Scope of Definitions.

Current as of May 27, 2026

Section 301.6323(h)-0 - § 301.6323(h)-0 Scope of Definitions.Section 301.6323(h)-0 - § 301.6323(h)-0 Scope of Definitions.

Section 301.6323(g)-1 - § 301.6323(g)-1 Refiling of Notice of Tax Lien.Section 301.6323(h)-1 - § 301.6323(h)-1 Definitions.

§ 301.6323(h)-0 Scope of definitions.

Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.

$T.D. 7429, 41 FR 35509, Aug. 23, 1976$

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