Examlex
All of the following are executive (administrative) sources of tax law except
Voluntary
Done, given, or acting of one's own free will without coercion or obligation.
Attachment
The point at which a creditor becomes the secured party that has a security interest in the collateral.
Secured Party
A lender or creditor who has an interest, typically a lien, in the collateral offered by the debtor in a secured transaction.
Collateral
Assets that a borrower offers to a lender to secure a loan, which the lender may seize in the event of loan default.
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