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Title 26 — Internal Revenue CodeRelease 119-73

§6324B Special Lien for Additional Estate Tax Attributable to Farm, Etc., Valuation

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter C— Lien for Taxes › Part II— LIENS › § 6324B

Last updated Apr 6, 2026|Official source

Summary

When an estate elects to value a farm or other qualified real property at its special-use value under section 2032A, the United States gets an automatic lien on that property for the extra estate tax that would be owed if the break is later recaptured. The lien starts when the election is filed and stays in place until the recapture tax is paid, becomes unenforceable because too much time has passed, or the IRS is satisfied no recapture tax can arise. Qualified replacement and exchange property are covered too, and under IRS regulations you may post security instead of the lien.

Full Legal Text

Title 26, §6324B

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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
(2)until it is established to the satisfaction of the Secretary that no further tax liability may arise under section 2032A(c) with respect to such interest.
(c)(1)The rule set forth in paragraphs (1), (3), and (4) of section 6324A(d) shall apply with respect to the lien imposed by this section as if it were a lien imposed by section 6324A.
(2)For purposes of this section, the term “qualified real property” includes qualified replacement property (within the meaning of section 2032A(h)(3)(B)) and qualified exchange property (within the meaning of section 2032A(i)(3)).
(d)To the extent provided in regulations prescribed by the Secretary, the furnishing of security may be substituted for the lien imposed by this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1981—Subsec. (c)(2). Pub. L. 97–34 defined “qualified real property” to include qualified exchange property (within the meaning of section 2032A(i)(3)). 1980—Subsec. (c). Pub. L. 96–222 designated existing provisions as par. (1), substituted “The rule” for “The rules”, and added par. (2). 1978—Subsec. (b). Pub. L. 95–600 substituted “qualified real property” for “qualified farm real property”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1981 AmendmentAmendment by Pub. L. 97–34 applicable with respect to exchanges after Dec. 31, 1981, see section 421(k)(3) of Pub. L. 97–34, set out as a note under section 2032A of this title.

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.

Effective Date

of 1978 AmendmentAmendment by Pub. L. 95–600 applicable to estates of decedents dying after Dec. 31, 1976, see section 702(r)(5) of Pub. L. 95–600, set out as a note under section 2051 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6324B

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73