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  • Sec.  6321. Lien for taxes.
  • Sec.  6322. Period of lien.
  • Sec.  6323. Validity and priority against certain persons.
  • Sec.  6324. Special liens for estate and gift taxes.
  • Sec.  6324A. Special lien for estate tax deferred under section 6166.
  • Sec.  6324B. Special lien for additional estate tax attributable to farm, etc., valuation.
  • Sec.  6325. Release of lien or discharge of property.
  • Sec.  6326. Administrative appeal of liens.
  • Sec.  6327. Cross references.
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(Last updated May 8, 2002)