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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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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. |