 | United States - 1928 - 268 страница
...judgment creditor until notice thereof has been filed by the collector — " (1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice; or " (2) in the office of the clerk of the United States District... | |
 | United States. Internal Revenue Service - 1931 - 502 страница
...or judgment creditor until notice thereof has been filed by the collector— "(1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice; or "(2) in the office of the clerk of the United States District... | |
 | United States. Internal Revenue Service - 1932 - 192 страница
...such amount is satisfied or becomes unenforceable by reason of lapse of time. (1) In accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice; or (2) In the office of the clerk of the United States District... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 страница
...or judgment creditor until notice thereof has been filed by the collector— (1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice; or (2) in the office of the clerk of the United States District... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 страница
...or judgment creditor until notice thereof has been filed by the collector — (1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice ; or (2) in the office of the clerk of the United States District... | |
 | United States. Internal Revenue Service - 1936 - 604 страница
...or judgment creditor until notice thereof has been filed by the collector — (1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice; or (2) in the office of the clerk of the United States District... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 страница
...or judgment creditor until notice thereof has been filed by the collector — (1) in accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice ; or (2) in the office of the clerk of the United States District... | |
 | United States - 1939 - 780 страница
...thereof has been filed by the collector — (a) UNDER STATE OR TERRITORIAL LAWS. — In accordance with the law of the State or Territory in which the property...situated, whenever the State or Territory has by law provided for the filing of such notice ; or (b) WITH CLERK OF DISTRICT COURT. — In the office of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 страница
...PLEDGEES, PURCHASERS, AND JUDGMENT CREDITORS. (a) INVALIDITY OF LIEN WITHOUT NOTICE. — Such lien shall not be valid as against any mortgagee, pledgee,...creditor until notice thereof has been filed by the collector — (1) UNDER STATE OR TERRITORIAL LAWS. — In the office in which the filing of such notice... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 страница
...PLEDGEES, PURCHASERS, AND JUDGMENT CREDITORS. (a) INVALIDITY OF LIEN WITHOUT NOTICE. — Such lien shall not be valid as against any mortgagee, pledgee,...creditor until notice thereof has been filed by the collector — (1) UNDER STATE OR TERRITORIAL LAWS. — In the office in which the filing of such notice... | |
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Secretary or his delegate — (1) Under State or territorial laws. In the office designated by the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within... 
