Add to ORKGWhen Congress enacted the Federal Tax Lien Act of 1966, it sought to conform federal tax lien provisions to the security interest provisions in the Uniform Commercial Code. Notably, the Act did not contain a provision granting a superpriority to purchase money security interests. This Article examines the historical and analytical justifications for the enactment of such a purchase money superpriority. The author then proposes a legislative amendment that would establish the superpriority, and discusses the expected salutory effect of such a change on the interpretation and application of the Federal Tax Lien Act
This paper sketches some of the important provisions and reasoning back of Article 8 of the Uniform ...
The effect of the Federal Tax Lien Act upon lenders tends to increasethe potential risk factor inher...
The principal focus of Article 9 of the Uniform Commercial Code (UCC) has always dealt with transact...
When Congress enacted the Federal Tax Lien Act of 1966, it sought to conform federal tax lien provis...
Article 9 of the Uniform Commercial Code explicitly sanctions a security interest capable of floati...
For many years it has been recognized that a present security interestmay be established in property...
Article discusses the intent of the Securities Act of 1933 and Securities Exchange Act of 1934 and t...
This article focuses on a secured party\u27s right to hold a debtor liable for a deficiency when res...
The purpose of this comment is to set out the basic statutory law on which the federal tax lien is f...
The Uniform Commercial Code is the most important piece of business legislation ever prepared in th...
The Uniform Commercial Code protects a buyer in ordinary course of business from claims by third par...
This rule-the tenancy-by-the-entireties bar to tax collection-is unsound. It inadequately reconciles...
The Treasury Department may look to either of two security devices to protect its rights with respec...
Section 364(c) and (d) of the Bankruptcy Code provides for the creation of security interests in rea...
This article will examine this new relationship as it applies to a specific problem created by the i...
This paper sketches some of the important provisions and reasoning back of Article 8 of the Uniform ...
The effect of the Federal Tax Lien Act upon lenders tends to increasethe potential risk factor inher...
The principal focus of Article 9 of the Uniform Commercial Code (UCC) has always dealt with transact...
When Congress enacted the Federal Tax Lien Act of 1966, it sought to conform federal tax lien provis...
Article 9 of the Uniform Commercial Code explicitly sanctions a security interest capable of floati...
For many years it has been recognized that a present security interestmay be established in property...
Article discusses the intent of the Securities Act of 1933 and Securities Exchange Act of 1934 and t...
This article focuses on a secured party\u27s right to hold a debtor liable for a deficiency when res...
The purpose of this comment is to set out the basic statutory law on which the federal tax lien is f...
The Uniform Commercial Code is the most important piece of business legislation ever prepared in th...
The Uniform Commercial Code protects a buyer in ordinary course of business from claims by third par...
This rule-the tenancy-by-the-entireties bar to tax collection-is unsound. It inadequately reconciles...
The Treasury Department may look to either of two security devices to protect its rights with respec...
Section 364(c) and (d) of the Bankruptcy Code provides for the creation of security interests in rea...
This article will examine this new relationship as it applies to a specific problem created by the i...
This paper sketches some of the important provisions and reasoning back of Article 8 of the Uniform ...
The effect of the Federal Tax Lien Act upon lenders tends to increasethe potential risk factor inher...
The principal focus of Article 9 of the Uniform Commercial Code (UCC) has always dealt with transact...