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tax lien
A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property, or as a result of failure to pay income taxes or other taxes. ==Federal tax lien in the United States== In the United States, a federal tax lien may arise in connection with any kind of federal tax, including but not limited to income tax, gift tax, or estate tax.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「tax lien」の詳細全文を読む
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