# Treas. Reg. § 301.6323(h)-0: Scope of definitions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6323(h)-0>. Interprets 26 U.S.C. § 6323.

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]