The Ambiguities of Section 17(a) of the Bankruptcy Act of 1966

Date

1971

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Discusses how the ambiguities in section 17 (a) of the Bankruptcy Act of 1966 have caused the courts to broadly state the purpose of the act and to liberally apply the discharge provisions. The author suggests a revision of the Internal Revenue Code is needed. The revision would clear up ambiguities, carry out the intent with regard to discharging taxes, and prevent inconsistent application of the act.

Description

Keywords

Federal tax lien, Bankruptcy Act of 1966, Internal Revenue Code, Tax

Citation

3 Tex. Tech L. Rev. 135