Add to ORKGThere are three federal tax liens which serve to haunt the average title examiner. The first of these is pitched at the wholesale level; it is a shotgun type lien applicable to all federal taxes and is now provided for by section 3670 of the Internal Revenue Code. The second and third are not nearly so sweeping. One is confined to the federal estate tax, being provided for by section 827 of the code, while the other reinforces the federal gift tax and is the product of section 1009 of the code. The discussion which follows deals only with the first, the most general, of the three liens, and then only insofar as it affects the examination of titles in Michigan. The present inquiry is circumscribed by this geographical limitation only because...
Although this article is mainly oriented toward the legal materials of one jurisdiction, the presenc...
In an action to enforce a lien for taxes on real property, the defendants counterclaimed, asking for...
The purpose of this comment is to set out the basic statutory law on which the federal tax lien is f...
There are three federal tax liens which serve to haunt the average title examiner. The first of thes...
Title examiners, and more particularly their clients, have long suffered from a controversy-limited ...
The Treasury Department may look to either of two security devices to protect its rights with respec...
Plaintiff, a first mortgagee, instituted a foreclosure proceeding joining the mortgagors, a second m...
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an...
From the standpoint of the taxpayer, problems dealing with taxation consist primarily of what is tax...
An Alabama statute imposed an inchoate lien on all property in the state as of October 1st of each y...
The United States brought an action in a federal district court to foreclose a tax lien against a so...
It is the purpose of this paper to discuss the various liens, arising under United States laws or st...
Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United Stat...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
In recent years several states in that part of the United States commonly identified as the Middle ...
Although this article is mainly oriented toward the legal materials of one jurisdiction, the presenc...
In an action to enforce a lien for taxes on real property, the defendants counterclaimed, asking for...
The purpose of this comment is to set out the basic statutory law on which the federal tax lien is f...
There are three federal tax liens which serve to haunt the average title examiner. The first of thes...
Title examiners, and more particularly their clients, have long suffered from a controversy-limited ...
The Treasury Department may look to either of two security devices to protect its rights with respec...
Plaintiff, a first mortgagee, instituted a foreclosure proceeding joining the mortgagors, a second m...
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an...
From the standpoint of the taxpayer, problems dealing with taxation consist primarily of what is tax...
An Alabama statute imposed an inchoate lien on all property in the state as of October 1st of each y...
The United States brought an action in a federal district court to foreclose a tax lien against a so...
It is the purpose of this paper to discuss the various liens, arising under United States laws or st...
Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United Stat...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
In recent years several states in that part of the United States commonly identified as the Middle ...
Although this article is mainly oriented toward the legal materials of one jurisdiction, the presenc...
In an action to enforce a lien for taxes on real property, the defendants counterclaimed, asking for...
The purpose of this comment is to set out the basic statutory law on which the federal tax lien is f...