Tax aspects of bankruptcy law and practice [electronic resource] / C. Richard McQueen, Jack F. Williams.

This database contains discussion of an overview of bankruptcy law-including provisions of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, tax collection outside of bankruptcy, bankruptcy court jurisdiction over tax matters, sovereign immunity, the automatic stay, property of th...

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Bibliographic Details
Online Access: Full Text (via ProView)
Main Authors: McQueen, C. Richard, 1936- (Author), Williams, Jack F. (Jack Frederick), 1961- (Author)
Other title:Tax aspects of bankruptcy law and practice, 3d.
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Format: Electronic Website
Language:English
Published: [St. Paul, Minnesota] : Thomson Reuters, [2011]-
Edition:Third edition.
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Description
Summary:This database contains discussion of an overview of bankruptcy law-including provisions of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, tax collection outside of bankruptcy, bankruptcy court jurisdiction over tax matters, sovereign immunity, the automatic stay, property of the bankruptcy estate, the claims process, priorities of unsecured tax claims in bankruptcy, federal tax liens in bankruptcy, the bankruptcy discharge, the treatment of tax claims and liens in Chapter 7, 11, 13, and 12, avoidable preferences, the innocent spouse defense in bankruptcy, compromise and settlement of tax liabilities, debtor's and trustee's reporting and compliance issues, the separate entity rules, state and local taxes, cancellation of indebtedness, tax consequences of abandonment, preserving tax attributes, nontaxable transactions, preservation of net operating losses, and interest, expenses and recapture.
Publication Frequency:Updated semiannually.