CFR›Title 26›Chapter I›Part 400 ContainsSections 400.1-1–400.5-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 Sections 400.1-1 § 400.1-1 Refiling of notice of tax lien. 400.2-1 § 400.2-1 Discharge of property by substitution of proceeds of sale; subordination of lien. 400.4-1 § 400.4-1 Notice required with respect to a nonjudicial sale. 400.5-1 § 400.5-1 Redemption by United States. AuthoritySec. 7805, Internal Revenue Code of 1954; 68A Stat. 917; 26 U.S.C. 7805. Previous 305 Part 305—Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982 Next 403 Part 403—Disposition of Seized Personal Property