---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchF/part400"
level: "part"
label: "Part 400"
heading: "Temporary Regulations under the Federal Tax Lien Act of 1966"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchF-part400"
sections_count: 4
---

# Part 400 — Temporary Regulations under the Federal Tax Lien Act of 1966

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter F — Procedure and Administration

## Sections

- [§400.1-1. Refiling of notice of tax lien.](/cfr/26/400.1-1.md)
- [§400.2-1. Discharge of property by substitution of proceeds of sale; subordination of lien.](/cfr/26/400.2-1.md)
- [§400.4-1. Notice required with respect to a nonjudicial sale.](/cfr/26/400.4-1.md)
- [§400.5-1. Redemption by United States.](/cfr/26/400.5-1.md)