[Code of Federal Regulations] [Title 26, Volume 14] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR25.6323-1] [Page 683] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents Sec. 25.6323-1 Validity and priority against certain persons. For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see Sec. Sec. 301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7429, 41 FR 35498, Aug. 23, 1976]