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<br />internal Revenue Coda
<br />Sac. 63248. Special lien for adtlitiotul estate
<br />Yx attriWbbie to farm, etc., valuation.
<br />fa) 4anefa~wlao
<br />In the x t any in erCSt In qua11fe0 real
<br />rapartY (wiMtn the meaning Or section 2o32A
<br />(hl), an amount equal t0 the dtl)us:ed taz altfer-
<br />attrttrutame to such mtemst iw+;nln ma
<br />antn9 of sec[ICn 2p3?Afctl?1(611 s
<br />n n In favor of Ine Unlten States on iha Pce9~
<br />arty In wnl<h su interest exists.
<br />Ibl Period o! liew~
<br />The Wert imPaxd by tnli Sectipn snail arise
<br />at Ma tlm-e a elecaon is rhea unaer section
<br />2h32A arrd malt cOniinue weM reiPecL-tq anY
<br />Interest m Irt« qumwed fSrmaeai prROarty-
<br />(7) unfit the liaDibty for tea under subsection
<br />(ci o section 2.:32A with respect to sucn rn
<br />MI h s seen Sa rsleea or . s becom¢ u-r
<br />anrtorceable nY rC
<br />t21 until it ti ESlabli SrrCtl to Ine sat s'iaction o+
<br />IhB Secretary IDat rte furtnM tax ItsWlify rt{aY,
<br />arlx undef xcti8n 2D32A(c i wtth .est>tct to
<br />ch intCrest.
<br />(c) Certain rules made applicable-
<br />The.u:esxt'ortn in rays C:rs (: i. {;; ana
<br />(af 5326R!d) 5='ral; aPD'Y .s
<br />ctt0`mPOttp D'1, tfi.s section asrf itsware
<br />mpoxd 7Y xctron 532an.
<br />ld)eSubatitutian of seDUnrr to. IreD.
<br />xme< ,r
<br />eretxC tbY t . _ , Ine my O. '
<br />e SY mdY nc , p5.r.r.IM Pr tn. ,en mpo Rq
<br />~- :hfs Yt . :.
<br />Sa<. fi324A.q Specrai lion fp: estate tax deferred
<br />uneer sactton 6t66 pr fit66a
<br />lilt SpKias rules.
<br />(1! Regw nt bsai Lien tsd filed.
<br />. sao a ~ r .ana as
<br />tY
<br />interest. -, - +r,ayme t
<br />rea;tor gntn ~~pir.~es~h s:na
<br />e G323(t) n n
<br />beep oY l*re Seer 'OSu<h notrce snsal~Os
<br />Ira required la Oe is hte0.
<br />t21 Period Of lien mppxa or t
<br />r. a the execu!p ~~.
<br />mscnarvaa IrnmWUO,IrY-um xctron z2aa
<br />(Gr, tf ea n0[rcC Is }rice Put-
<br />o pararryapr.rS 7 tt and ihan cony Wise un-
<br />tii>tne liaainty ! e Bererred a r ..nt r
<br />[tsi#d or rxustorcaib~e pY rea
<br />Una Lapse ~s~
<br />r3) pt:vorttea. E.E=:` Ifa_~, oat re ~t a IYn
<br />ImpOwa ey tn.L M<t,gn rtes tx ,
<br />Yteaa m narawapn . t r, wen irer..na.. nit a,
<br />rahp-
<br />fA] ReatR, _~ _ rte _
<br />me+-~t [p s .2, -t pr n.rde., r.
<br />a Ra.. ~ .. .., -. .. .
<br />.Wart .-._
<br />' kfL,4 VY+'-~a n -
<br />r -+inartt.sq d
<br />P cYtmah
<br />?Asst u.:i+ iY..,~r'i) ....r. tt.. ;_. ..., ... A'
<br />ParapaPp t3)Of Mc t.:vn 6]< ],c l .~~:: s'•s.r
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<br />U.itFlilCBL ~ ~ 11
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<br />I I FEB l r Afl f4 f i
<br />
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<br />$pDR>(>gfdDhs (13} Arta (CJ shall not apply to
<br />_ urity Inle, est w - into eaist-
<br />alter the Gate ~ ^i.:h erne Secretary
<br />Wad n miler to notice
<br />icd und<r xfctinn 6323(I)Isthas
<br />:ed ampgmnasbe raren,un
<br />tlere nfi76Gi4)o h165ACh'le
<br />(4) Lienoto ba in lieu Rf_saytion 6324 lion
<br />I order Mla fdctton o anµ
<br />tuner c; swi[n efesP^_Ct t safe.n
<br />hdii n t pea Y Iran underd sA n ti3?dea,
<br />s prpoOert Yn wrth respecs Io rte >i .re _s-
<br />dtE.
<br />See. 6323. Velfdtry and Priority against wrtain
<br />persp
<br />Ibl Ptgt~TlOn for certain imerests even Mougn
<br />rtatice flied,
<br />Eve Dugs n 01 a ~ ~ 1 OY
<br />21 has Pxr...e~, ,~,r ..~.. ,ha•. n,s.
<br />be (6) ~Rnat prdpertY' [ax and uta<Sat assessment
<br />liens.' Y'itn +esPact t0'ieal ptOPartY, zs a-
<br />- get(tsT a ndtNlr of a Kerr aeon win proper lY.
<br />,{ sucn hen er:titie0 a ~_ r oP
<br />RorttY o urilY ~r
<br />xcut Ai,a tax c~,ge tnera~~a ~~catann :a.:eq L+
<br />tnY taxine auMOr~'Y eas_'tn:.prs. L'.e -.arise
<br />U-tu nPrane.r;:
<br />:137 d . - ~ ; r.~ n; ~y ~tl c. 2
<br />aaa~p ass „- e. - e ..~.- .- ._.
<br />...'P ty.a s - ti
<br />... a .,.•e4-... _, a.~.. .
<br />cr Protacriw+ for c cret mans
<br />actin s tinarrcirp agree . -
<br />t3i RCei PrPDertY coMtruciatm tar rmRrosa-
<br />rneLLL fin>nung agrselnena. - , r . ,...., car,
<br />ayr xemr:niV: ~ n ray eeamen r!o maaa
<br />~ sb:+rxments aaltce
<br />-r - r M rmfnrOVensasst
<br />.~- u. - ,. ~.` i
<br />~~tAr-rp-.~.-_ e.. ..., ..,..,..r..-. _.5~,,..
<br />
<br />till) Irt Me cebb Of subpirdgrapn (A)
<br />till), Rropar[y wDjxl to tna Ilan Im-
<br />posa4 by-section 6321 at the time O!
<br />laz Ilen filing and the crop er lfie
<br />. livestock or O[ner animals referred 10
<br />- to subpa-agraph (A)PU).
<br />(f1~Plaee.lpr fiiirg notice; farm
<br />(}j playa for filing. Tnp notice referred t0 (n
<br />suD3eeilpn 1d) shat! bC filetl- -
<br />(AI Vntler state laws.
<br />ti) Redl property. In the cdx a(redl
<br />rOPertY. i ntfi<e Wiinln Ma
<br />Stara (Or the county, Or other gpvarn-
<br />wbtltvlsMn), ds aesigndtetl by
<br />ircn~a pt. sucn stela, la wmcn u+e
<br />raparty-sws;ott a«tne hari is sttu-~
<br />oleo: one
<br />(ni PerSOnN PrppertY, In the case of
<br />al property, wnernCr tangiblC nr
<br />o tangipie, in O ot(i:e wiihln tnc
<br />State to nnty, Dr o er govarn-
<br />fdl sub4ivtslPn), >s dCf{grratetl OY
<br />- tnentaws Pf~ sucn siata.'m vrnlrn Me
<br />- property ~SUD)2ct t0 me t n ts.situ-
<br />tetl: o
<br />u"+'~tn c ^r+- n riot court. I^ InC o!-
<br />_ q:s c tln.tcq Sta:cs dis-
<br />art<~r met is+-drsbmt r
<br />- w. n p•oRertY sublect t ,
<br />,< ~>nc statx Was n .
<br />". id)Pr,
<br />.. .. r ^ f^Cqu
<br />..~~. ,. tiriY s ,
<br />-,.,arm ~, .rte r.~a. rLe~t eotam-
<br />'2i !t.tus of property wbie<t to ii
<br />- • ~ ray=aPns t-; ono tai. Pnoveav
<br />mea
<br />it psrsonar Oiopeyty~di
<br />- rOPerty, wnetl er tanyiDla Or rn
<br />fdnpr Dle,ia the reiidertce o-t the taxpayer
<br />e L.n,s a notrce of Ir rneo.
<br />- ~ - ,n (211615 2
<br />abrGe a( a ' nrP 5f
<br />M deematl t0 basinarpidceralpwnnchitha Pr nil
<br />PF s e buSmeSS rs 10-
<br />tl t[roCe Of a tdzOayer w.
<br />a ;°; Wired stilt=;;..r
<br />fd =tww1'..nr , , r.,... ~,. rmp.a.
<br />i31 Poor. . ,, Docent Pt !ne no~
<br />red nt svgseciiois ta7 sdlt ba
<br />zeGd 5Y ~ en5eiretary o s gaseease.
<br />..u~CEk >:.- 3., .ar. n rxhst~arrp~n,-,
<br />-r.-,.-, r.,, .. , u-W r.- rr .rte.,
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