Federal Tax Liens

Authors

Rex M. Walker

Abstract

The purpose of this comment is to set out the basic statutory law on which the federal tax lien is founded, to examine the scope of the federal tax lien and its relative priority, and to indicate some of the precautions that can be taken to protect a credit transaction from it.

First Page

266

Recommended Citation

Rex M. Walker, Comment, Federal Tax Liens, 32 Wash. L. Rev. & St. B.J. 266 (1957).
Available at: https://digitalcommons.law.uw.edu/wlr/vol32/iss3/12