金融与市场 · 2011/4/41 分钟阅读
Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien
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摘要
This document contains final regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The final regulations update the corresponding Treasury Regulations to reflect changes in the law and in IRS practice.