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dc.contributor.authorDauer, Edward
dc.date2021-11-25T13:34:42.000
dc.date.accessioned2021-11-26T11:45:18Z
dc.date.available2021-11-26T11:45:18Z
dc.date.issued1976-01-01T00:00:00-08:00
dc.identifierfss_papers/4394
dc.identifier.contextkey4191238
dc.identifier.urihttp://hdl.handle.net/20.500.13051/3882
dc.description.abstractThe 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.subjectFederal Tax Lien Act
dc.subjectloans
dc.titleUSC 9-301(4)[1972] vs. IRC 6323(c)(1)(A)(ii)[1966] (with David A. Stern)
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:45:18Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/4394
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=5399&context=fss_papers&unstamped=1


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