# Treas. Reg. § 25.6323-1: Validity and priority against certain persons.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.6323-1>. Interprets 26 U.S.C. § 6323.

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§ 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration). 

[T.D. 7429, 41 FR 35498, Aug. 23, 1976]