[DOWNLOAD] "Bank Nevada v. United States America" by United States Court of Appeals Ninth Circuit. * eBook PDF Kindle ePub Free

eBook details

Title: Bank Nevada v. United States America
Author : United States Court of Appeals Ninth Circuit.
Release Date : January 31, 1957
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

While the Internal Revenue Code of 1954 "contains a variety of important changes in the estate and gift tax areas", it has left untouched the well established principle that the amount of an unpaid tax "shall be a lien in favor of the United States upon all property and rights to property" of the delinquent taxpayer.