American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
Results 1-3 of 73
Page 97-5576
... lien " upon all property and rights to property , whether real or personal , belonging to such person . " 26 U.S.C. section 6321. The lien arises at the time of the assessment and continues until the liability is satisfied or becomes ...
... lien " upon all property and rights to property , whether real or personal , belonging to such person . " 26 U.S.C. section 6321. The lien arises at the time of the assessment and continues until the liability is satisfied or becomes ...
Page 97-6153
... lien interest is superior to the fed- eral tax lien . " Id . at 1176.6 Under federal law , priority between a federal lien and state lien is determined by the general rule that ' the first in time is the first in right . ' Id . The ...
... lien interest is superior to the fed- eral tax lien . " Id . at 1176.6 Under federal law , priority between a federal lien and state lien is determined by the general rule that ' the first in time is the first in right . ' Id . The ...
Page 97-6257
... lien " in the singular rather than " liens " in the plural , Congress authorized the IRS to " file " one and only one tax lien for each annual income tax delinquency . Hence , she claims , the IRS exceeded its statutory authority when ...
... lien " in the singular rather than " liens " in the plural , Congress authorized the IRS to " file " one and only one tax lien for each annual income tax delinquency . Hence , she claims , the IRS exceeded its statutory authority when ...
Other editions - View all
Common terms and phrases
26 U.S.C. section 80 AFTR 9th Cir action AFTR 2d alleged amended amount appeal applied April argues argument asserted assessment Aversa Bank bankruptcy court Boldface type refers Church of Scientology Cite as 80 claim Code Comm Commissioner Company complaint Corp Corporation Count Debtor Decision for Govt deduction defendant denied Dept determination dismiss Dist district court Docket documents evidence F.Supp Fed Cl fees filed funds Furkin income tax Insurance Internal Revenue Service IRS's issue July June June 24 jurisdiction jury Leasing loan loss March ment Mortgage motion for summary Ohio parties payment plaintiff provides pursuant QTIP record refers to volume refund Ross Group Rule Sept Sharp County statute summary judgment Tate & Lyle tax liability Tax Reporter tax returns taxpayer tion Treas Treasury trial Trust United States Tax