Bankruptcy and Insolvency Taxation / Edition 4by Grant W. Newton, Robert Liquerman
Pub. Date: 02/01/2012
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.
Table of Contents
Discharge of Indebtedness.
Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies.
Taxation of Bankruptcy Estates and Debtors.
The Use of Net Operating Losses.
Other Corporate Tax Issues.
State and Local Taxes.
Tax Consequences to Creditors of Loss from Debt Forgiveness.
Tax Procedures and Litigation.
Tax Priorities and Discharge.
Tax Preferences and Liens.
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations.
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