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More About This Title Bankruptcy and Insolvency Taxation, 3rd Edition 2007 Cumulative Supplement
English
English
Acknowledgments.
Chapter One: Nature of Bankruptcy and Insolvency Proceedings.
§ 1.1 Objectives.
*§ 1.2 Alternatives Available to a Financially Troubled Business.
Chapter Two: Discharge of Indebtedness.
*§ 2.3 Determination of Discharge of Indebtedness Income.
*§ 2.4 Section 108(e) Additions to Discharge of Indebtedness Income.
*§ 2.6 Discharge of Indebtedness Income Exclusions.
*§ 2.8 Use of Property to Cancel Debt.
Chapter Three: Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies.
§ 3.2 Partnerships.
§ 3.3 S Corporations.
Chapter Four: Taxation of Bankruptcy Estates and Debtors.
*§ 4.3 Accounting for the Bankruptcy Estate.
*§ 4.4 Accounting for the Debtor (Individual).
Chapter Five: Corporate Reorganizations.
*§ 5.2 Elements Common to Many Reorganization Provisions.
*§ 5.4 Acquisitive Reorganizations.
*§ 5.6 Single Entity Reorganizations.
§ 5.7 Divisive Reorganizations.
*§ 5.8 Insolvency Reorganizations.
Chapter Six: Use of Net Operating Losses.
*§ 6.4 Current I.R.C. Section 382.
*§ 6.6 I.R.C. Section 384.
*§ 6.9 Consolidated Return Regulations.
Chapter Seven: Other Corporate Issues.
*§ 7.3 Incorporation.
*§ 7.4 Liquidation.
§ 7.5A A Limited Liability Corporation (LLC) (New).
Chapter Eight: State and Local Taxes (Revised).
§ 8.1 Introduction.
§ 8.2 Bankruptcy Estates.
§ 8.3 Stock for Debt.
§ 8.4 Cancellation of Indebtedness.
§ 8.5 Net Operating Loss Carryback and Carryover.
§ 8.6 Effective Date.
Chapter Nine: Tax Consequences to Creditors of Loss from Debt Forgiveness.
§ 9.3 Business and Nonbusiness Losses.
Chapter Ten: Tax Procedures and Litigation.
*§ 10.3 Tax Determination.
Chapter Eleven: Tax Priorities and Discharge.
*§ 11.2 Priorities.
*§ 11.3 Tax Discharge.
Chapter Twelve: Tax Preferences and Liens.
§ 12.2 Tax Preferences.
§ 12.3 Tax Liens.
Appendix F.1: Tax Changes to Bankruptcy Code by 2005 ACT (New).
Appendix F.2: Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (New).
*Appendix G: Official Form 22A (Chapter 7)(10/06)(New).
Statutes Citations.
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations.
Case Index.
Subject Index.
