Bankruptcy and Insolvency Taxation / Edition 3

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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.
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Editorial Reviews

From the Publisher
"This book will provide valuable guidance for those who find themselves involved in bankruptcy taxation for individuals or businesses." (Strategic Finance, April 2007)
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Product Details

  • ISBN-13: 9780471228080
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/15/2005
  • Edition description: REV
  • Edition number: 3
  • Pages: 876
  • Product dimensions: 7.34 (w) x 10.20 (h) x 1.40 (d)

Meet the Author

Grant W. Newton, Professor of Accounting, Graziadio School of Business and Management, Pepperdine University, Malibu, California, is the author of Bankruptcy and Insolvency Accounting; Practice and Procedure (updated annually) and Corporate Bankruptcy (2003), also published by John Wiley & Sons. He is the Executive Director of the Association of Insolvency and Restructuring Advisors and he developed and teaches the three courses that lead to the Certified Insolvency and Restructuring Advisor (CIRA) designation. A CPA, CIRA, and CMA, he received a Ph.D. from New York University, a Master’s degree from the University of Alabama, and a B.S. Degree from the University of North Alabama.
Dr. Newton was a member of the AICPA’s Task Force on Financial Reporting by Entities in Reorganization Under the Bankruptcy Code that resulted in the issuance of the Statement of Position 90-7. He is coauthor of Consulting Services Practice Aid 02-1: Business Valuation in Bankruptcy and Providing Bankruptcy & Reorganization Services—Practice Aid, both published by the AICPA. He serves as a consultant and expert witness on issues dealing with financial reporting during and emerging from chapter 11, valuation, terms of plan, tax impact of plan, tax issues related to the bankruptcy estate, and recovery of assets.

Robert Liquerman is a principal in KPMG LLP’s Washington National Tax Practice, Corporate Tax Group, specializing in matters under Subchapter C of the Internal Revenue Code. He is an adjunct professor of law in the LL.M. program at the Georgetown University Law Center and previously served as an adjunct professor in the LL.M. program at The College of William & Mary, Marshall-Wythe School of Law. Mr. Liquerman holds an LL.M. in Taxation from New York University School of Law; a J.D. from St. John’s University, School of Law; and a B.S. in Accounting from the State University of New York at Binghamton.
He joined KPMG LLP from the Internal Revenue Service Office of the Chief Counsel, Corporate Division. In this position, he drafted treasury regulations, private letter rulings, technical advice memoranda, closing agreements, responses to congressional inquiries, field service advice, and memoranda of law. Prior to his government experience, Mr. Liquerman was a senior tax associate in the mergers and acquisition group and the insurance group in the New York office of Coopers & Lybrand.
He is a frequent speaker on bankruptcy and tax issues at various tax institutes and conferences around the country, including Tax Executives Institute, Federal Bar Association, DC Bar Association, and the Association of Insolvency and Restructuring Accountants. Mr. Liquerman is a member of the American Bar Association, Section of Taxation.
Although Chapters 2, 5, 6, and 7 reflect the views of Robert Liquerman, they do not necessarily reflect the views of KPMG, LLP.

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Table of Contents

Ch. 1 Nature of Bankruptcy and Insolvency Proceedings 1
Ch. 2 Discharge of Indebtedness 21
Ch. 3 Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies 74
Ch. 4 Taxation of Bankruptcy Estates and Debtors 99
Ch. 5 Corporate Reorganizations 144
Ch. 6 The Use of Net Operating Losses 182
Ch. 7 Other Corporate Tax Issues 271
Ch. 8 State and Local Taxes 299
Ch. 9 Tax Consequences to Creditors of Loss from Debt Forgiveness 314
Ch. 10 Tax Procedures and Litigation 339
Ch. 11 Tax Priorities and Discharge 384
Ch. 12 Tax Preferences and Liens 433
Appendix A: Internal Revenue Code: Selected Sections 447
Appendix B: Senate Report No. 96-1035 on H.R. 5043 - Bankruptcy Tax Act of 1980 499
Appendix C: Senate Proposed Amendments to H.R. 5043 Adopted by Both Senate and House 548
Appendix D: Representative Ullman's Statement Regarding Bankruptcy Tax Legislation 559
Appendix E: Selected Provisions from the General Explanation of the Tax Reform Act of 1986 575
Appendix F: Selected Provisions from the Explanation of the Technical and Miscellaneous Revenue Act of 1988 636
Appendix G: Tax Consequences of Plan - Revco 657
Statutes Citations 663
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations 670
Case Index 677
Subject Index 684
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