 | United States - 1928 - 268 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...UNDER STATE OR TERRITORIAL LAWS. — In the office in which the filing of such notice is authorized by the law of the State or Territory in which the...situated, whenever the State or Territory has by law authorized the filing of such notice in an office within the State or Territory; or (2) WITH CLERK... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...UNDER STATE OR TERRITORIAL LAWS. — In the office in which the filing of such notice is authorized by the law of the State or Territory in which the...situated, whenever the State or Territory has by law authorized the filing of such notice in an office within the State or Territory ; or (2) WITH CLERK... | |
| |
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 or Territory has not by law designated an office within the State or Territory for the filing... 
