Fraudulent property transfers void against government tax claims; exceptions for adequate consideration, good faith and prior permission.

Where a person, after any amount has become due, creates a charge on or parts with property by sale, mortgage, exchange or any other transfer with intent to defraud Government revenue, such charge or transfer shall be void against claims for tax or other sums payable; provided it is not void if made for adequate consideration, in good faith and without notice of pending proceedings or of the tax or with previous permission of the proper officer.

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