---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schC/ptII"
level: "part"
label: "Part II"
heading: "Liens"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch64-schC-ptII"
sections_count: 9
---

# Part II — Liens

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection › Subchapter C — Lien for Taxes

## Sections

- [§6321. Lien for taxes](/usc/26/6321.md)
- [§6322. Period of lien](/usc/26/6322.md)
- [§6323. Validity and priority against certain persons](/usc/26/6323.md)
- [§6324. Special liens for estate and gift taxes](/usc/26/6324.md)
- [§6324A. Special lien for estate tax deferred under section 6166](/usc/26/6324A.md)
- [§6324B. Special lien for additional estate tax attributable to farm, etc., valuation](/usc/26/6324B.md)
- [§6325. Release of lien or discharge of property](/usc/26/6325.md)
- [§6326. Administrative appeal of liens](/usc/26/6326.md)
- [§6327. Cross references](/usc/26/6327.md)