THE PRIORITIES OF FEDERAL TAXES OVER STATE AND LOCAL TAXES--REVISITED: ABSTRACT

State and local tax liens, if fixed and enforceable, prevail generally over liens for subsequently assessed federal taxes. In bankruptcy, unsecured claims for federal, state and local taxes stand generally on a parity, and outrank federal nontax claims. Yet in insolvent decedents' estates, assi...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	National tax journal 1972-06, Vol.25 (2), p.133
1. Verfasser:	Plumb, William T
Format:	Artikel
Sprache:	eng
Schlagworte:	Bankruptcy Federal employees Income taxes Insolvency Legislation State court decisions Tax liens
Online-Zugang:	Volltext
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