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Bankruptcy and Insolvency Taxation, 2001
ISBN 0471390305 / 9780471390305 / 0-471-39030-5
Publisher John Wiley & Sons Inc
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Presents available bankruptcy options detailing how each one is affected by tax provisions of the IRS, Bankruptcy Codes and related cases. Answers tough questions about when to file, what to or what not to file and who is responsible for filing. This revised, expanded edition incorporates major changes in Sections 108 and 382, increased coverage of partnership bankruptcy and net operating income loss issues plus practical, how-to advice. [via]