Void transfers: property transfers to defeat tax claims are ineffective against government revenue unless bona fide, for adequate consideration.

Transfers or charges on property created after an amount becomes due with the intention of defrauding Government revenue are void against claims for that tax or sum, but the voidness does not apply where the transfer is for adequate consideration, made in good faith and without notice of proceedings or of the tax or sum due, or when made with prior permission of the proper officer.

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