TourAxiom/US Federal/Statutes/Title 26/§ 139L/(c)/(1)/(A)Official sourcecitesecured by—(i)#rural or agricultural real estate, or(ii)#cite · 26 U.S.C. § 139L(c)(1)(A)(ii)a leasehold mortgage (with a status as a lien) on rural or agricultural real estate,26 U.S.C. § 139L(c)(1)(B) →