Title Details

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.