Source: https://www.charitableplanning.com/library/documents/499277
Timestamp: 2020-02-28 03:19:14
Document Index: 789561696

Matched Legal Cases: ['§422', '§422', '§422', '§422', '§702', '§702', '§702', '§702', '§702']

Section 6324A: Special lien for estate tax deferred under section 6166
For purposes of this section, the term "section 6166 lien property" means interests in real and other property to the extent such interests—
1981—Pub. L. 97–34, §422(e)(6)(C), struck out "or 6166A" after "section 6166" in section catchline.
Subsecs. (a), (c)(2). Pub. L. 97–34, §422(e)(6)(A), struck out "or 6166A" after "section 6166".
Subsec. (d)(3), (5). Pub. L. 97–34, §422(e)(6)(B), struck out "or 6166A(h)" after "section 6166(g)".
Subsec. (e)(1), (3), (4). Pub. L. 97–34, §422(e)(6)(A), struck out "or 6166A" after "section 6166".
1978—Subsec. (b)(2)(B). Pub. L. 95–600, §702(e)(1)(B), substituted "required interest amount" for "aggregate interest amount".
Subsec. (d)(5). Pub. L. 95–600, §702(e)(1)(C), substituted "required interest amount" for "aggregate interest amount".
Subsec. (e)(2). Pub. L. 95–600, §702(e)(1)(A), substituted "Required interest amount" for "Aggregate interest amount" in heading and in text "required interest amount", "over the first 4 years of the deferral period" and "for the payment" for "aggregate interest amount", "over the deferral period" and "for payment", respectively.
Subsec. (e)(4). Pub. L. 95–600, §702(e)(1)(D), substituted "required interest amount" for "aggregate interest amount".
Pub. L. 95–600, title VII, §702(e)(2), Nov. 6, 1978, 92 Stat. 2930, provided that: "The amendments made by this section [amending this section] shall apply to the estates of decedents dying after December 31, 1976."