Add to ORKGThis article analyzes the situations in which a bankruptcy filing could be used as an alternative to the expiration of the statute of limitations on collections and sets forth various considerations that should be reviewed by the practitioner prior to a bankruptcy filing. Practitioners are cautioned that there are many collateral consequences resulting from a taxpayer\u27s bankruptcy petition filing and each case must be analyzed carefully in light of the interplay of the Bankruptcy Code, the Internal Revenue Code and the sparse case law available in this area
This thesis attempts to discover the factors leading to such failures and to propose a cure. It argu...
The purpose of this Article is to expose that function of bankruptcy law that distinguished it from ...
This Article examines the tendency of current American bankruptcy law to maintain the social and eco...
This paper argues that the current approach that bankruptcy courts have taken in circumscribing the ...
This article will examine what the answer depends on: The kinds of tax liabilities individual debtor...
This article will discuss the rules of bankruptcy law that are most relevant to the treatment of pre...
This article will deal only with the individual taxpayer who utilizes the bankruptcy court and not w...
This issue\u27s lead article is concerned with the provisions of the recent Bankruptcy Tax Act which...
The 2005 amendments to the Bankruptcy Code, Bankruptcy Abuse Prevention and Consumer Protection Act ...
The 2005 amendments to the Bankruptcy Code, Bankruptcy Abuse Prevention and Consumer Protection Act ...
(Excerpt) In bankruptcy cases, creditors have the powerful right of “setoff,” i.e., the right to “ne...
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., t...
n this article the authors discuss the tax consequences and ramifications of two changes to the Bank...
Congress has a great affinity for debt adjustment bankruptcies. These are bankruptcies in which a de...
In the last issue, we examined the income tax consequences of transfers of property to creditors in ...
This thesis attempts to discover the factors leading to such failures and to propose a cure. It argu...
The purpose of this Article is to expose that function of bankruptcy law that distinguished it from ...
This Article examines the tendency of current American bankruptcy law to maintain the social and eco...
This paper argues that the current approach that bankruptcy courts have taken in circumscribing the ...
This article will examine what the answer depends on: The kinds of tax liabilities individual debtor...
This article will discuss the rules of bankruptcy law that are most relevant to the treatment of pre...
This article will deal only with the individual taxpayer who utilizes the bankruptcy court and not w...
This issue\u27s lead article is concerned with the provisions of the recent Bankruptcy Tax Act which...
The 2005 amendments to the Bankruptcy Code, Bankruptcy Abuse Prevention and Consumer Protection Act ...
The 2005 amendments to the Bankruptcy Code, Bankruptcy Abuse Prevention and Consumer Protection Act ...
(Excerpt) In bankruptcy cases, creditors have the powerful right of “setoff,” i.e., the right to “ne...
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., t...
n this article the authors discuss the tax consequences and ramifications of two changes to the Bank...
Congress has a great affinity for debt adjustment bankruptcies. These are bankruptcies in which a de...
In the last issue, we examined the income tax consequences of transfers of property to creditors in ...
This thesis attempts to discover the factors leading to such failures and to propose a cure. It argu...
The purpose of this Article is to expose that function of bankruptcy law that distinguished it from ...
This Article examines the tendency of current American bankruptcy law to maintain the social and eco...