IRS Collection on Interesting Assets: Future Interests, Contingent Interests, and Executory Contracts - Elliott, William D (Journal of Tax Practice & Procedure, 2022)
Keywords: Bankruptcy; Contingent interest; Delinquency; Installment payments; Liability; Personal property; Property rights; Remainder interests; Right of property; State court decisions; State laws; Tax collection; Tax collections; Tax liens; Wages & salaries