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26 U.S. Code 6324 - Special liens for estate and gift taxes
It shall be a lien upon the gross estate of the decedent for 10 years from the date of death, except that such part of the gross estate as is used for the
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PRIORITY OF FEDERAL TAX LIEN
May 29, 2009 A choate lien is one that is specific and perfected. a. Specific means that the lien attaches to specific property or property rights of the
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26 USC 6324B: Special lien for additional estate tax
6324B. Special lien for additional estate tax attributable to farm, etc., valuation (a) General rule (b) Period of lien (c) Certain rules and definitions
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