American Federal Tax ReportsPrentice-Hall, 2004 |
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Page 2003-5348
... liens prior in time ... and , therefore , a federal tax lien is subordinate to a purchase - money mortga- gee's interest notwithstanding that the agreement is made and the security interest arises after notice of the tax lien . ” Id ...
... liens prior in time ... and , therefore , a federal tax lien is subordinate to a purchase - money mortga- gee's interest notwithstanding that the agreement is made and the security interest arises after notice of the tax lien . ” Id ...
Page 2003-5609
... lien pro creditor , " within the meaning of section 6323 ( a ) . If the creditor falls into one of these categories , then the IRS must provide sa adequate notice to establish the priority of de its lien . See 26 U.S.C. § 6323 ( a ) ...
... lien pro creditor , " within the meaning of section 6323 ( a ) . If the creditor falls into one of these categories , then the IRS must provide sa adequate notice to establish the priority of de its lien . See 26 U.S.C. § 6323 ( a ) ...
Page 2003-6623
... Liens Under the IRC §6324 ( a ) ( 1 ) and ( a ) ( 2 ) [ 1 ] IRC §6324 creates an automatic lien upon a decedent's gross estate for 10 years from the date of death in an amount equal to the total estate tax due . 26 USCA §6324 ( a ) ( 1 ) ...
... Liens Under the IRC §6324 ( a ) ( 1 ) and ( a ) ( 2 ) [ 1 ] IRC §6324 creates an automatic lien upon a decedent's gross estate for 10 years from the date of death in an amount equal to the total estate tax due . 26 USCA §6324 ( a ) ( 1 ) ...
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5th Cir 92 AFTR action AFTR 2d agreement alleged Amendment amount appeal argues argument asserts assessment attorney Bktcy Ct Circuit Cite as 92 claim Code Comm'r Commissioner complaint Corp corporation Court found creditors debtor decision deduction defendant defendant's denied determination Docket documents Eastern Dist entitled ern Dist evidence fact Farkas Fed Appx federal tax filed findings funds Govt granted hearing income tax interest Internal Revenue Code Internal Revenue Service IRS's issue June jurisdiction Kanter Lisle ment Middle Dist motion for summary Northern Dist partnership party payment penalty person petition plaintiffs pro se provides pursuant received records request Rule sovereign immunity statute STJ's summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer Texas Tilley tion transaction trial trust U.S. District Court UNITED STATES DISTRICT United States Tax