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United States Code

Part II

Liens

6321Lien for taxes 6322Period of lien 6323Validity and priority against certain persons 6324Special liens for estate and gift taxes 6324ASpecial lien for estate tax deferred under section 6166 6324BSpecial lien for additional estate tax attributable to farm, etc., valuation 6325Release of lien or discharge of property 6326Administrative appeal of liens 6327Cross references