Publication 908
Bankruptcy Tax Guide

Table of Contents

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Publication 908, Bankruptcy Tax Guide

• Individuals in Chapter 12 or 13
• Individuals in Chapter 7 or 11
  • Responsibilities of the Individual Debtor
    • Election to End Tax Year
    • The Bankruptcy Estate
      • Return Requirements
      • Example.
      • Partnerships and Corporations
        • Partnerships
        • Corporations
          • Tax-Free Reorganizations
          • Filing Requirements
          • Personal Holding
      • Tax Procedures
        • Determination of Tax
        • Payment of Tax Claim
        • Discharge of Unpaid Tax
      • Debt Cancellation
        • Exceptions and Exclusions
        • Exclusions
        • Reduction of Tax Attributes
        • Basis Reduction
        • Partnerships
        • Corporations
          • Stock for Debt Exchange
          • Earnings and profits
          • S Corporations
        • Tax Attribute Reduction
      • How to Get More Information

Index

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A

• Abandonments
• Administrative expenses
• Assessment

B

• Bankruptcy estate
• Bankruptcy estate
• Bankruptcy estate
• Bankruptcy estate
• Bankruptcy estate
• Bankruptcy estate
• Bankruptcy estate

C

• Corporations
• Corporations
• Corporations

D

• Debt cancellation
• Debt cancellation
• Debt cancellation
• Debt cancellation
• Debt cancellation
• Discharge of tax
• Disclosure of return information

E

• Eighth priority taxes
• Election to end tax year
• Election to end tax year
• Election to end tax year
• Exclusion from income

I

• Individuals in chapter 12 or 13
• Individuals in chapter 7 or 11
• Individuals in chapter 7 or 11
• Individuals in chapter 7 or 11
• Individuals in chapter 7 or 11
• Individuals in chapter 7 or 11
• Information, how to get from IRS
• Insolvency

J

• Jurisdiction
• Jurisdiction

O

• Order of exclusion

P

• Partnerships, filing requirements
• Payment of tax claim

R

• Relief from penalties
• Request for prompt determination

S

• Statute of limitations
• Stock for debt exception
• Stock for debt exchange

T

• Tax attributes
• Tax attributes
• Tax attributes
• Tax attributes
• Tax attributes
• Tax attributes
• Tax procedures
• Third priority taxes