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

dc.contributor.author	Dauer, Edward
dc.date	2021-11-25T13:34:42.000
dc.date.accessioned	2021-11-26T11:45:18Z
dc.date.available	2021-11-26T11:45:18Z
dc.date.issued	1976-01-01T00:00:00-08:00
dc.identifier	fss_papers/4394
dc.identifier.contextkey	4191238
dc.identifier.uri	http://hdl.handle.net/20.500.13051/3882
dc.description.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.
dc.subject	Federal Tax Lien Act
dc.subject	loans
dc.title	USC 9-301(4)[1972] vs. IRC 6323(c)(1)(A)(ii)[1966] (with David A. Stern)
dc.source.journaltitle	Faculty Scholarship Series
refterms.dateFOA	2021-11-26T11:45:18Z
dc.identifier.legacycoverpage	https://digitalcommons.law.yale.edu/fss_papers/4394
dc.identifier.legacyfulltext	https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=5399&context=fss_papers&unstamped=1

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