implies a tax imposed by a Condition, a possession of The us, or by a political subdivision of any in the foregoing, or via the District of Columbia.(ii) in any situation wherein the donee hasn't, over the period of time commencing within the date in the initial fractional contribution and ending within the day explained in clause (i)—(I) experie

(ix) an agricultural study Corporation straight engaged in the continuous Lively perform of agricultural exploration (as defined in area 1404 on the National Agricultural Investigation, Extension, and Teaching Coverage Act of 1977) in conjunction with a land-grant school or College (as defined in these types of area) or simply a non-land grant high