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<br />lnu.mal Revenue C<lde
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<br />See, S3246. Special lien 10. additlonal estate tax
<br />allrtbulable to farm, etc., va.I""llon.
<br />(al O"""I'3I.ule,
<br />In the case of '~"Y !nh;~r~51 qu';~Jlfied rl?fll croperly
<br />(withff'l the meamng of $BC1Jon 20::l2Aibl), l't1l am(\\.mt BOD31
<br />10 The a('!IUS'I€,t:! tax {JIJh,:~r~i1C(;- a1tl1buf~"Ible to Sdcn lr1l1:~r~st
<br />{..vithlfllhe mearhnq of snC1lon ~::03-2AI(;H2){8j'! st1<'lH B
<br />hen ifl faVOf af the tJmted ~J;'1ates'on 1'1')t~ propertv In wI11(;t".
<br />such mtfh.cs~ €.Jtlsts
<br />(bl Period olllen,
<br />T'l"lf.! lief! 1!!,~O(\f,ed by this ~WCllon i~n$O <'tr lhe NT\l:'
<br />.a." eiectn:)I'" 1& Ideo unoer sect;"c.f'l 2o.32t~ and ~,hal! cor,l'!"'tl.lf~
<br />WIth H,SP'OX~t ~o ,ntN~~st h~ QWallht,.c farm 'fm!
<br />pf(lperiy'''~
<br />(1) up{,' HlC lH\tJil!ty tal( un.al~f SU,t)$i'l'.::t:(lt't 11;1 Of
<br />roctlOn 2C32A With tf;' ~uch H'~tBIt;'st has \)e~''lr''
<br />$3kstied i:'e('(\mj~ "1"}(~().i():r::eilbW'
<br />
<br />
<br />Se-ctet,1if',.' It>Jl~ no !uf1t,('{ t;'\)o:
<br />~}Cl\O~ 203.c:Alc'j WItt>, \"u::>.pect !;3
<br />IC) Ce.taln Rules and Dellnltle,ns Made Appli-
<br />cable,
<br />(1) In gen"ml."'" sot
<br />\:)\. OVId i41 of :s-e<:t1l:;,m &324Al~jl snail j~pp,y "','1tl'\
<br />m~~)1h~t l{! ~;w l',l~n 'l\1(:)(j~~"j 11 ,t
<br />,,1 H..\n j"np~\S<.'~1 63:2,41\.
<br />(21 Qualilied real !"aperty, "" OU(o,,,",, ("
<br />:~~n"', < (~:.ii.\i'~~"'lj
<br />
<br />
<br />(dl Substitution 01 ....curily 10' lien.
<br />T Q ~f\e 1,;(~ep~ ri,J~',,'h~d ,;~
<br />
<br />
<br />S"", 6324A. Spec,al Ii.", 10' ...late tax deterred
<br />under seclion 6166.
<br />(0) ~lalfUle..
<br />I') Require_nl
<br />1fH~'K'$t.xj by
<br />
<br />
<br />
<br />I
<br />
<br />" I' -"Entered ~s Document
<br />il I' ..
<br />n Z I
<br />;1 0 ~
<br />11'1: ~ ~113-:!o~~~~'S
<br />
<br />[~ '--~'
<br />Ii 0 ,! Grantee ~2) ~
<br />'II I'!\I' vy'
<br />_ I ,.umeflcal. ,_-(e_
<br />II m II L_L3_4_'
<br />II !!aT,'ltE 0F Nff'RA&K-if SS
<br />l\ ~V t lkTY, )
<br />'1 (1)
<br />
<br />II ~3 !liUt SAN IU 16
<br />II m ~
<br />II >< ii
<br />II r- II-"}
<br />l! $-
<br />::s
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<br />>---
<br />/
<br />
<br />No.
<br />
<br />'11
<br />,I
<br />Ii
<br />
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<br />!"
<br />
<br />lA the case of subparagraph '{AHn. ~he real
<br />propetty wlfli-.-respe:c.t to,whtcn V'le -construc-
<br />tion or improvement rias' been OJ is '10 be
<br />nHl(h~,
<br />(tl) i(l the case 'of $uboamg-raph: CAHill, th-e
<br />proceedS ()1 Hie -i..ontfact o€$cnbed th-&fein
<br />ilr'1d
<br />in ih\~ t~ISt~ o~ .o:>ubparagmph (AH:ii). prop~
<br />erty to UlEl hen Imposed by sf.!C1ion
<br />(;321 lit lH'l)C of l.ax lIen flJing :;l.nd the crop
<br />or IN:! )lv(!stcck Dr (.toner ammals rt-:>t;)rred 10 'm
<br />~;dbpa.ragrapn IAlf:H;
<br />(II Place lor 11IIng nolice; lorm'
<br />('1) Place ,tOT fiHng. ;he nottce H~ferred W In sub'-
<br />.':wellon fa) shall be fded-
<br />(,/:'.) Uno')'f -:>tafe lRW$
<br />Rea! ;irop~.:rty cas€! _ 01 mat pro~
<br />ert,;, In Q'lE: o!lIce ['Ii} Stat€-, (or the
<br />co~_!nty, Of Other Qcvernmen!}jJ .5litldivislonl. as
<br />,j;,~Sl9-i1<n.eti tlY tt'H.\ laws of $u.;h .su~te, In wl1ict!
<br />'he ):r.(JP~~rt'~ sut:r;8'Cf tho i!l,'ff'i is sftuat~d: and
<br />P';-rsonal croPf'fty In !h€~ case IJ! perSc.nflJ
<br />;)fapef1:,;. wnNht'r l<lrg,ble or f!ltAnt)!bie. in one
<br />l"jfhce '...drllfl ~i)l? Stat.? lor cOJ)?)ry, ct~'t(fr
<br />J{),~f:mmf;',nlal !Oubr1',vi,sllo-n). J~:;' Q;;;:sig-rmlec by
<br />',.1'#:1 ~;\i:He. if, '.':ihn::h thf" pr':>DCny
<br />~'{I::;l'l~ct to H1~J hen IS ~lt~.I,'s-t{."(l; -:)1
<br />d::>tnct Of
<br />
<br />te) ReM ort)p~rty cons:truct!(li1 or
<br />ItnancH1g (Iqreemen'! As ~'lgainsl any
<br />p"lr:ag:r,:\pt'l I:,,~j 0; sectIon
<br />such ~t}CU(j-I'-{ int#res1' (';.am~'
<br />;nto exi'l:>tt'rice bfITO,,J1 Of 3Her tnx ll(m filing)
<br />':;ubpMa-gr;:iP!1~ (I?I lHl(! (C, r-<.lt i1pf)n;
<br />\nU'fei>~ wt'len canw :;1)0 ,~fler lhf~
<br />tr.€, S~~r:;njhH)'
<br />:,)nd.(.!f
<br />i:>a',d'N'ftlt of !h(! (jef~'rH:--d art',Q'Jf"lt
<br />'ndN f\€C!lor 131661(1)
<br />(4) lien to be in Ii..u 01 section 6324 lien. "
<br />l::i ;-1 1Ir~O;!:f on allY prt)()o2rlY wltb
<br />'~~:<:pillf,;{ :0 ;ir'/, pst,f(0 r~Hn.ft smli) :1(,)1 1)0 hen un;j~(
<br />~(,CUO'~ +n-.:.i ompert~. '....11;1 I()
<br />o.a~€ f1~!~lQ
<br />S..c. 6323. Validity and priority againsl cerlain
<br />persons.
<br />(bl Prolection 10. ce.tain interests even Ihough
<br />not1ce iite-d. Est'n
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />{c} Prcl-ecHon to~ c-ert.a~n commercIal transacborrs
<br />Hnanctng, 8gt'-eements, etc:.-
<br />{$} Real property construction or improwoe-
<br />ment tinan.cing agf1wmenL
<br />
<br />
<br />(3)
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