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TAX PROBLEMS OF THE DEFAULTING DEBTOR
BANKRUPTCY TODAY 16 2
TAX ASPECTS OF LEASING ARRANGEMENTS
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2d Cir amendment amount apply appointed assets bank Bankruptcy Act bankruptcy court bankruptcy judge basis cancellation of indebtedness capital account cash flow certificate of limited Chapter XI Rule Circuit claim or interest commencement corporation debt debtor depreciation deductions distributive share district entity equity extent filing Frank Lyon holder income or loss insolvent Internal Revenue Code investment lease lien limited partner liquidation loan ment mortgage nership nonrecourse order for relief ordinary income Orrisch partnership agreement partnership interest partnership liabilities party payment petition principal purpose limitation proceeding profits purchase real estate real property received rental reorganization ruptcy secured creditors security interest Service share of partnership soft money special allocation subsection substantial economic effect tax consequences Tax Court tax losses tax purposes tax shelter taxable income taxpayer tion title 11 transaction transfer Treas United States Code United States trustee unsecured debts