section 6166 lien property
Defined in 1 place of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 6324AInternal Revenue Code · Special lien for estate tax deferred under section 6166 · for purposes of this section