Bankruptcy & Insolvency Taxation Third Edition

This book is designed to provide a broad range of guidance on the tax aspects of decisions that must be made by companies in financial trouble. It will be useful to financial advisors, accountants, lawyers, trustees, turnaround professionals, examiners, creditors, bankruptcy judges, and debtors-in-possession. The tax provisions of the Internal Revenue Code (I.R.C.) and the Bankruptcy Code applicable to businesses that have filed a chapter 7 or a chapter 11 bank- ruptcy petition are discussed in detail. Also explained are the provisions of the debtor and its creditors. Special attention is given to the I.R.C. sections contained in the Tax Reform Act of 1980 and revisions of these...
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Bankruptcy & Insolvency Taxation Third Edition