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26 CFR 301.6325-1 - Release of lien or discharge of property.
The fair market value of all property which after the discharge will continue to be subject to the Federal tax lien is $10,000. There is a prior mortgage on
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The CPAs Guide to Financial and Estate Planning - Vol 3
Further, a personal residence may be subject to a mortgage. Ideally, mortgaged property should not be used in a personal residence trust because a portion
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159 - Kansas.gov
mortgage or security agreement includes personal property, a copy of said held and indexed as if the certificate were a release of collateral within
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