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<br />_ III
<br />~. €tES F~F 4F.Ft3r I~
<br />-
<br />Imema[ Revemse Cade
<br />Sec. 3248. Special Ilan for additional estate
<br />tax attributable tp farm, etc., vAluation.
<br />lal General rule. -
<br />af any interest in quallfieo rv
<br />proPert)'e(njt.rm the meamnq PI sactipn 2032E
<br />(b)1, an amount soual iR the atllusted fax tllller-
<br />attrfbutabla [ suah Interest (wttnin ine
<br />sec.tona2nl2Alc ){27(e )) mal: be a
<br />- - e Unified b n .ne proa
<br />env in wn cn su rnteran exrsu.
<br />{bi Period of liens
<br />The Ir sad by tale section snail a
<br />¢ctibn .s rtloa antler so--
<br />zosza e~na sa wen raspace to ar
<br />Interest u e qudrif ieltfarm root P~!oParty--n}
<br />{li unf? the llabnny far wa unaer zu
<br />(c / 2tJ32A with eesPeci totl u<n n
<br />est naslbe :become P
<br />enforceable pYnreason'Pf loose a` ttme, _at n
<br />(2} until n ri estaohzneO tP the satlsfKtion -a1"
<br />me SxretarY that no :unaer SAx liabin2y may
<br />se tr n 2a32Atcj with respect tp
<br />erst c
<br />Id certain ~utm mace applicable.
<br />me roles xt forte rn parayaPns nl, (al, one
<br />;4) at tectlpn e-3zan;at snap acR:v + ,esRep:
<br />P ten I, v ms ~eaio., ~..r ,. east
<br />s32aa.
<br />Idlr Subsrtution oesawcunty ror Clan.
<br />strrbed'G ~,athen' - -
<br />maY 4e substf utetl to. Ine .•s r..mposeq
<br />ittlYis s r .
<br />Sec. fi3?4A.~ Spacial :ten for estate tax deterred
<br />der non b'l68 er v188a.
<br />-(dl Specie! rules.
<br />(i) Requirement tttat lien he lilatl_ '
<br />py !! -at,ar. m
<br />uaa n.~ a
<br />, , ., y3'.P3it/. .~ r.
<br />e d b rpse~n nP soar nor
<br />i..l °ancd o. liars.
<br />Nrtt
<br />-_ _ r 1-~-~4rc _
<br />Iea a ~.
<br />anirlP PdrdSNaun l] )1 ana snarl 4onunua un~
<br />o-l me uab,hty ror m naa
<br />- mma P names.-vane pr ~.a
<br />lapse of t~
<br />13iY Pr/usritius - - r
<br />mposea oy it r ,.
<br />vJtlaq in Prrdatapn lt). sucrenen snap nut ue
<br />va!-(A] Hant P
<br />'nf r upiR rMa F-x tgrl co+ar.v..U .n
<br />tl}, :.ear ...
<br />~. p
<br />r., eel ,
<br />e! 3i r .r - , ...
<br />f s eel 1 . , r.
<br />ants
<br />N-st ~a 'r t r ril for tl~ ,
<br />4 uruy t _...
<br />Subparay[aPns-(arIntl-{C} snag! eat apply lo.
<br />any ucurilY IntervsS welch came into exlst~
<br />c alter ine as tea wnl:n the sacre[dry
<br />filed notice (in d Imllar tv notlRe
<br />tiled under sactlpn 5323(r)istnat Rayment of
<br />tea aaierrv6 amount Yas bean acxe eeatan un~
<br />der :~cYlup 51fib(51 or Sl6bA(h)'
<br />(41 Lien m be in lieu of section 8324: lien.
<br />there is a lien under this sactipn~on anY'
<br />vitb
<br />- arty '. - any e
<br />ra;t apt a a unttlvr sec Pnt{324 va
<br />ere reepeat to rtes samA es
<br />Sect 6323: Validity and prforiry against rertain
<br />(b) Pro~twecrtinn far Certain inteeests even EhauPh
<br />a filed.
<br />Eee !npugn n sad by
<br />- n+i321 h s been feed, sate Irin nail not
<br />-ue.lsne- -
<br />' (8) Raatptopnriy tax andtpaeiai assessment
<br />Iiens. ~.vith r at ;
<br />_ uponpsucn Rroperty,
<br />" uefi 1{enpe entittsa V r IPCar'1
<br />writs o urkv n ,~mc, ana ~ucr.t-n.n
<br />c~si = .mwn!a.reR n•;
<br />m5 au;no.~ v na on ~PO~ ,~~ . aru~
<br />(h)sa
<br />ectP apveet Ynbyna
<br />dr5as ..
<br />wt~, as ~ ~„
<br />n a:I Cr nanY-ui
<br />rci P .. tar ial trsne
<br />- [ flnagein4l a9faensaist; stc--- -
<br />t~! ris+a4 p:aP±r y _ ..np.*~
<br />nt fma nsg 'ter*~9 tj~,. su.v.
<br />1 1 ,
<br />sirs n
<br />nsbvr - »a..u
<br />r !na ~ns(ruel~ )n or t.PrpVareltlnt
<br />.ape,ty,
<br />~lr!; n.iru_t ..r t P u.a
<br />eat P
<br />a'r''rithe .v i..g-. r
<br />.. s th..h n r..~.a., as tl asu~,bursv
<br />i a c i _
<br />c i+, .. ... ....„
<br />-(til).in tea-.Ofa.-af utbPaiair2M-fA1
<br />(iii}, piopeRy-igbfee[ 1'b fhe-tics hn~
<br />- Posed by dectlua 6321~ai ltre<MU Gf
<br />tax ilert }tang: antl. [b8 ttap- W tM
<br />' livactock br otnar anlmilfrehma4 to
<br />.Ip SRbpa(a5rapn IA}liiVj. _ - - -
<br />--(nPlace fur-ii8ltg'nati4e; form- - - - '
<br />t11. Rlaes foe n)„td. -roe rmuce referrca to !n -
<br />supsoctlon fd)Sbdil be tam- -. - _ _-..~~.
<br />lA: Under state taws.
<br />{ij Resl UroRerty. 1a tea cau PI rH!
<br />reparor, m o bnme wmm~- t - _
<br />state {ot the aeuuty, m otnee 9ovarm
<br />bmYls:pnt. as aes,driataa pr'--
<br />ene~>awsua » sKaap; rn wnlcF.:h
<br />rv-perty s ,. r. -tee tz¢V u 51t
<br />ateC: ana u -.
<br />(iFj personal propMy. to ma Gse o/
<br />Personal UroPer[y, wh¢[nar laneipte Pr
<br />Fanpiple, Pn aifi<e wsFhin to
<br />- State (br fine teensy, or otnn~yovem-
<br />Pn), as aesiwna can he
<br />uch Slate, n
<br />- - proPer!,L subiact tp the lieu. lis .eta
<br />a2ca: R
<br />let srin < d„mcc,:bcr[: t
<br />.r :na aars~tPf roe tin. rce stave. ~n f.
<br />aisvmt
<br />nc lhvt arcperty subiact Y
<br />Inuated, . the Stale n not
<br />- nataa enc.;<noa w imam -
<br />acqu'.urernanis a raSeaPn (d I'eprs
<br />to a iris. he
<br />'nrtlar o+ueu e Uist-ict VI Cu~
<br />ca
<br />. s 1_atad .,: the .~~:tact or <ar,,n,~
<br /><2i fit tus ut ..^.rgparty subjen to iian.
<br />t
<br />nvsosa, =t ~ ~ z as R3Yar
<br />at
<br />-. v vnmdser of r. -: ns). 1 re ror:.
<br />- ut a cJrnw att~v.~.
<br />mnaenmaa LP be too- pm.~e at - rare u
<br />`~Paf E vi hce. < e pus moss i
<br />, ~reidV~
<br />EJ) F .. ..i 1, ..: 1 bete v.
<br />subzacl,.; [. Cnl "tall b
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