§1170
5 cases·2 distinguished·3 cited
Statute Text — 26 U.S.C. §1170
Statute text not available for this section.
5 Citing Cases
1170 (West 2019): "An instrument is deemed to be recorded when, being duly acknowledged or proved and certified, it is deposited in the Recorder's office, with the proper officer, for record." -18- [*18] Petitioner concedes that neither the purported loan agreement nor the purported deed oftrust was recorded. Consequently, in the event ofa de
United States v. Chad Mink