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FEDERAL TAX LIENS—MAKING BANKRUPTCY ATTRACTIVE TO CREDITORS.

Authors :
St. James, Michael
Source :
Business Lawyer; Nov90, Vol. 46 Issue 1, p157, 16p
Publication Year :
1990

Abstract

Discusses the development and scope of the Federal tax lien in the United States. Creation of incentives for filing bankruptcy cases; Effect of the lien on third party creditors prior to bankruptcy; Provisions of the Federal Tax Lien Act of 1966.

Subjects

Subjects :
TAX liens
BANKRUPTCY

Details

Language :
English
ISSN :
00076899
Volume :
46
Issue :
1
Database :
Complementary Index
Journal :
Business Lawyer
Publication Type :
Academic Journal
Accession number :
5939102

Tools

Authors Abstract Subjects Details