section 6166 lien property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6324A — for purposes of this section
For purposes of this section, the term “section 6166 lien property” means interests in real and other property to the extent such interests—
(A) can be expected to survive the deferral period, and
(B) are designated in the agreement referred to in subsection (c).