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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 400 - PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
§ 400.1-1 - Refiling of notice of tax lien.
§ 400.2-1 - Discharge of property by substitution of proceeds of sale; subordination of lien.
§ 400.4-1 - Notice required with respect to a nonjudicial sale.
§ 400.5-1 - Redemption by United States.
authority:
Sec. 7805, Internal Revenue Code of 1954; 68A Stat. 917;
26 U.S.C. 7805.
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