Qualified Property. Except as pro- vided under paragraph (d) of this sec- tion, the term ‘‘qualified property,’’ for purposes of this section, means prop- erty subject to the lien imposed by 26 U.S.C. 6321 at the time of tax lien filing and, to the extent that the acquisition is directly traceable to the obligatory disbursement, property acquired by the taxpayer after tax lien filing.
Appears in 2 contracts
Sources: Obligatory Disbursement Agreement, Obligatory Disbursement Agreement
Qualified Property. Except as pro- vided under paragraph (d) of this sec- tion, the term ‘‘qualified property,’’ for purposes of this section, means prop- erty subject to the lien imposed by 26 U.S.C. sec- tion 6321 at the time of tax lien filing and, to the extent that the acquisition is directly traceable to the obligatory disbursement, property acquired by the taxpayer after tax lien filing.
Appears in 2 contracts
Sources: Security Agreement, Security Agreement
Qualified Property. Except as pro- vided under paragraph (d) of this sec- tion, the term ‘‘qualified property,’’ for purposes of this section, means prop- erty subject to the lien imposed by 26 U.S.C. sec- tion 6321 at the time of tax lien filing and, to the extent that the acquisition is directly traceable to the obligatory disbursement, property acquired by the taxpayer after tax lien filing.acquisition
Appears in 1 contract
Sources: Mortgage Agreement