The IRS as Super Creditor

The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it

MoreLess

Year of publication:	2011
Authors:	Johnson, Steve R.
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Finanzverwaltung \| Fiscal administration \| Steuervermeidung \| Tax avoidance \| Gläubigerschutz \| Creditor protection

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details
Report error

Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 92, p. 655, 2007 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2007 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013119309