commercial financing security
Defined in 1 place of the United States Code.
The term “commercial financing security” means (i) paper of a kind ordinarily arising in commercial transactions, (ii) accounts receivable, (iii) mortgages on real property, and (iv) inventory.
Source
- 1994–present26 U.S.C. § 6323Internal Revenue Code · Validity and priority against certain persons · in this section