Collier on Bankruptcy Taxation

This dynamic one-volume resource presents thorough, authoritative discussion of the many tax issues arising in, and in relation to a bankruptcy case. Provides practical, hands-on guidance, including a step-by-step outline of bankruptcy procedures; detailed discussion of the substantive and procedural aspects of litigation with the IRS in Bankruptcy Court; expert analysis of applicable law and on-point cases; and more.

The Collier on Bankruptcy Taxation has been thoroughly updated to reflect the bankruptcy tax provisions of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, and will be invaluable in understanding and applying the new legislation.

Thorough, expert assessment of corporate bankruptcy taxation matters, including:


•   Prefiling, postfiling and general planning and practice strategies in corporate Chapter 11 cases

•   The tax consequences of one corporation reshuffling its capital structure and of a two-corporation transfer of assets in a tax-free G reorganization

•   The consequences of the issuance of stock by a corporate debtor in satisfaction of claims held by its creditors

•   The use of and limitations on a corporation's net operating loss carry-overs

•   Complete guidance on the tax complexities of consumer bankruptcies, including a chapter-length checklist on tax planning and practice strategies for individual debtors