# Treas. Reg. § 25.6324-1: Special lien for gift tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.6324-1>. Interprets 26 U.S.C. § 6324.

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