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USC 9-301(4)[1972] vs. IRC 6323(c)(1)(A)(ii)[1966] (with David A. Stern)

Dauer, Edward
Keywords
Federal Tax Lien Act
 loans
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Faculty Scholarship Series
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USC_9_301_4__1972__vs._IRC_6323_c__1__A__ii__1966___with_David_A._Stern_.pdf
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Abstract
The effect of the Federal Tax Lien Act upon lenders tends to increase the potential risk factor inherent in both secured and unsecured loans to the contracting industry. This would be especially true in the case of a small undercapitalized contractor of relatively limited liquidity, whose volatile dependency on economic trends makes him a marginal risk even under reasonably "normal" conditions.
URI
http://hdl.handle.net/20.500.13051/3882