Title 26
PART 400
Part 400 - Temporary Regulations Under The Federal Tax Lien Act Of 1966
- Authority: Sec. 7805, Internal Revenue Code of 1954; 68A Stat. 917; 26 U.S.C. 7805.
26:20.0.1.1.8.0.70.1 | SECTION 400.1-1 | 400.1-1 Refiling of notice of tax lien. | |
26:20.0.1.1.8.0.70.2 | SECTION 400.2-1 | 400.2-1 Discharge of property by substitution of proceeds of sale; subordination of lien. | |
26:20.0.1.1.8.0.70.3 | SECTION 400.4-1 | 400.4-1 Notice required with respect to a nonjudicial sale. | |
26:20.0.1.1.8.0.70.4 | SECTION 400.5-1 | 400.5-1 Redemption by United States. |