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