[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6323(h)-0] [Page 252] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Collection Sec. 301.6323(h)-0 Scope of definitions. Except as otherwise provided by Sec. 301.6323(h)-1 the definitions provided by Sec. 301.6323(h)-1 apply for purposes of Sec. Sec. 301.6323(a)-1 through 301.6324-1. [T.D. 7429, 41 FR 35509, Aug. 23, 1976]