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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle F
Chapter 64
Subchapter C
Part II
§ 6321. Lien for taxes
§ 6322. Period of lien
§ 6323. Validity and priority against certain persons
§ 6324. Special liens for estate and gift taxes
§ 6324A. Special lien for estate tax deferred under section 6166
§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
§ 6325. Release of lien or discharge of property
§ 6326. Administrative appeal of liens
§ 6327. Cross references
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