### Question
How is the "commercial financing security" defined?


### Answer
The term **commercial financing security** is defined in *26 U.S.C. § 6323* as follows -

> (i) paper of a kind ordinarily arising in commercial transactions, (ii) accounts receivable, (iii) mortgages on real property, and (iv) inventory

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes**

