§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
(a)
General rule
In the case of any interest in qualified real property (within the meaning of section
2032A
(b)), an amount equal to the adjusted tax difference attributable to such interest (within the meaning of section
2032A
(c)(2)(B)) shall be a lien in favor of the United States on the property in which such interest exists.
(b)
Period of lien
The lien imposed by this section shall arise at the time an election is filed under section
2032A and shall continue with respect to any interest in the qualified real property—
(1)
until the liability for tax under subsection (c) of section
2032A with respect to such interest has been satisfied or has become unenforceable by reason of lapse of time, or
(d)
Substitution of security for lien
To the extent provided in regulations prescribed by the Secretary, the furnishing of security may be substituted for the lien imposed by this section.