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U.S.C.
Notes

§6324. Special liens for estate and gift taxes — Inbound Citations

26 U.S.C. § 6324

Cited by 6 provisions in release 119-102.

Citations to 26 U.S.C. § 6324 as a whole

  • 26 U.S.C. § 2056A(b)(8)
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    (8) For purposes of section 6324, any tax imposed by paragraph (1) shall be treated as an estate tax imposed under this chapter with respect to a decedent dying on the date of the taxable event (and the property involved shall be treated as the gross estate of such decedent).
  • 26 U.S.C. § 6323(h)
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    (h) For purposes of this section and section 6324—
    (1) The term “security interest” means any interest in property acquired by contract for the purpose of securing payment or performance of an obligation or indemnifying against loss or liability. A security interest exists at any time (A) if, at such time, the property is in existence and the interest has become protected under local law against a subsequent judgment lien arising out of an unsecured obligation, and (B) to the extent that, at such time, the holder has parted with money or money’s worth.
    (2) The term “mechanic’s lienor” means any person who under local law has a lien on real property (or on the proceeds of a contract relating to real property) for services, labor, or materials furnished in connection with the construction or improvement of such property. For purposes of the preceding sentence, a person has a lien on the earliest date such lien becomes valid under local law against subsequent purchasers without actual notice, but not before he begins to furnish the services, labor, or materials.
    (3) The term “motor vehicle” means a self-propelled vehicle which is registered for highway use under the laws of any State or foreign country.
    (4) The term “security” means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by a corporation or a government or political subdivision thereof, with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate of deposit or receipt for, temporary or interim certificate for, or warrant or right to subscribe to or purchase, any of the foregoing; negotiable instrument; or money.
    (5) The term “tax lien filing” means the filing of notice (referred to in subsection (a)) of the lien imposed by section 6321.
    (6) The term “purchaser” means a person who, for adequate and full consideration in money or money’s worth, acquires an interest (other than a lien or security interest) in property which is valid under local law against subsequent purchasers without actual notice. In applying the preceding sentence for purposes of subsection (a) of this section, and for purposes of section 6324—
    (A) a lease of property,
    (B) a written executory contract to purchase or lease property,
    (C) an option to purchase or lease property or any interest therein, or
    (D) an option to renew or extend a lease of property,
    which is not a lien or security interest shall be treated as an interest in property.
  • 26 U.S.C. § 6323(h)(6)
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    (6) The term “purchaser” means a person who, for adequate and full consideration in money or money’s worth, acquires an interest (other than a lien or security interest) in property which is valid under local law against subsequent purchasers without actual notice. In applying the preceding sentence for purposes of subsection (a) of this section, and for purposes of section 6324—
    (A) a lease of property,
    (B) a written executory contract to purchase or lease property,
    (C) an option to purchase or lease property or any interest therein, or
    (D) an option to renew or extend a lease of property,
    which is not a lien or security interest shall be treated as an interest in property.
  • 26 U.S.C. § 6324A(d)(4)
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    (4) If there is a lien under this section on any property with respect to any estate, there shall not be any lien under section 6324 on such property with respect to the same estate.
  • 26 U.S.C. § 6325(c)
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    (c) Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of discharge of any or all of the property subject to any lien imposed by section 6324 if the Secretary finds that the liability secured by such lien has been fully satisfied or provided for.

Citations to §6324(a)(2)