§6324B. Special lien for additional estate tax attributable to farm, etc., valuation — Inbound Citations

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

• 26 U.S.C. § 2032A(g)

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  (g) The Secretary shall prescribe regulations setting forth the application of this section and section 6324B in the case of an interest in a partnership, corporation, or trust which, with respect to the decedent, is an interest in a closely held business (within the meaning of paragraph (1) of section 6166(b)). For purposes of the preceding sentence, an interest in a discretionary trust all the beneficiaries of which are qualified heirs shall be treated as a present interest.
• 26 U.S.C. § 6325(d)(3)

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  (3) in the case of any lien imposed by section 6324B, if the Secretary determines that the United States will be adequately secured after such subordination.