Mahmooud, Dr. Raad Miqdad, AND Yassin, OLa Faraj. " Implementation procedures for the debtor's real estate funds in accordance with the Iraqi government Debt Collection Act No. 56 of 1977 (Comparative study)" Tikrit University Journal for Rights - مجلة جامعة تكريت للحقوق [Online], Volume 2 Number 4 (3 September 2018)