Bankruptcy and Insolvency Taxation / Edition 3

Bankruptcy and Insolvency Taxation / Edition 3

by Grant W. Newton, Robert Liquerman
     
 

ISBN-10: 0470135751

ISBN-13: 9780470135754

Pub. Date: 11/03/2008

Publisher: Wiley

Presents available bankruptcy options detailing how each one is affected by tax provisions of the IRS, Bankruptcy Codes and related cases. Answers tough questions about when to file, what to or what not to file and who is responsible for filing. This revised, expanded edition incorporates major changes in Sections 108 and 382, increased coverage of partnership…  See more details below

Overview

Presents available bankruptcy options detailing how each one is affected by tax provisions of the IRS, Bankruptcy Codes and related cases. Answers tough questions about when to file, what to or what not to file and who is responsible for filing. This revised, expanded edition incorporates major changes in Sections 108 and 382, increased coverage of partnership bankruptcy and net operating income loss issues plus practical, how-to advice.

Product Details

ISBN-13:
9780470135754
Publisher:
Wiley
Publication date:
11/03/2008
Pages:
236
Product dimensions:
5.90(w) x 9.00(h) x 0.60(d)

Table of Contents

Ch. 1Nature of Bankruptcy and Insolvency Proceedings1
Ch. 2Discharge of Indebtedness21
Ch. 3Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies74
Ch. 4Taxation of Bankruptcy Estates and Debtors99
Ch. 5Corporate Reorganizations144
Ch. 6The Use of Net Operating Losses182
Ch. 7Other Corporate Tax Issues271
Ch. 8State and Local Taxes299
Ch. 9Tax Consequences to Creditors of Loss from Debt Forgiveness314
Ch. 10Tax Procedures and Litigation339
Ch. 11Tax Priorities and Discharge384
Ch. 12Tax Preferences and Liens433
Appendix A: Internal Revenue Code: Selected Sections447
Appendix B: Senate Report No. 96-1035 on H.R. 5043 - Bankruptcy Tax Act of 1980499
Appendix C: Senate Proposed Amendments to H.R. 5043 Adopted by Both Senate and House548
Appendix D: Representative Ullman's Statement Regarding Bankruptcy Tax Legislation559
Appendix E: Selected Provisions from the General Explanation of the Tax Reform Act of 1986575
Appendix F: Selected Provisions from the Explanation of the Technical and Miscellaneous Revenue Act of 1988636
Appendix G: Tax Consequences of Plan - Revco657
Statutes Citations663
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations670
Case Index677
Subject Index684

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