 | United States. Supreme Court - 1953 - 874 páginas
...been filed by the collector — ... In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated . . . ." The Supreme Court of New Hampshire held that since notice of the Government's lien was not... | |
 | 1966 - 588 páginas
...the lien is situated * * * or * * *. In the office of the Clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated one office which meets the requirements of subparagraph (A)." This "one office"... | |
 | United States - 1928 - 268 páginas
...thereof has been filed by the collector — " (1) in accordance with 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 provided for the filing of such notice; or " (2) in the office of the clerk of the United States... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...thereof has been filed by the collector— "(1) in accordance with 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 provided for the filing of such notice; or "(2) in the office of the clerk of the United States... | |
 | United States. Internal Revenue Service - 1932 - 192 páginas
...unenforceable by reason of lapse of time. (1) In accordance with 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 provided for the filing of such notice; or (2) In the office of the clerk of the United States... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...thereof has been filed by the collector— (1) in accordance with 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 provided for the filing of such notice; or (2) in the office of the clerk of the United States... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...thereof has been filed by the collector — (1) in accordance with 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 provided for the filing of such notice ; or (2) in the office of the clerk of the United States... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...thereof has been filed by the collector — (1) in accordance with 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 provided for the filing of such notice; or (2) in the office of the clerk of the United States... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 páginas
...thereof has been filed by the collector — (1) in accordance with 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 provided for the filing of such notice ; or (2) in the office of the clerk of the United States... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 páginas
...— "(1) UNDER STATE OR TERRITORIAL LAWS. — In accordance with 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 provided for the filing of such notice ; or "(2) WITH CLERK OF DISTRICT COURT. — In the office... | |
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In the office of the clerk of the United States district court for the judicial district In which the property subject to the lien Is situated... 
