State Tax Aspects of Bankruptcy (Portfolio 1540)
This Portfolio addresses the state tax issues confronting practitioners faced with a bankruptcy case.
The Tax Portfolio, State Tax Aspects of Bankruptcy discusses the three separate legal systems a practitioner must consider: the state tax law, the federal Bankruptcy Code, and the federal tax law to the extent the state tax system is federally based.
Of the three, the Bankruptcy Code is the most significant as it overrides competing state tax law in favor of its provisions and policies. This Portfolio addresses the effects of state tax laws on bankruptcy and provides planning tips on avoiding the pitfalls associated with these issues.
Table of Contents
1540.01. INTRODUCTION TO STATE TAXES AND BANKRUPTCY LAW
1540.02. THE BANKRUPTCY COURT SYSTEM
1540.03. STATE SOVEREIGN IMMUNITY FROM FEDERAL COURT JURISDICTION
1540.04. COMMENCEMENT OF THE CASE
1540.05. CREATION OF THE ESTATE
1540.06. INTERPOSITION OF THE AUTOMATIC STAY
1540.07. MANAGEMENT OF THE CASE
1540.08. TAX DISPUTES
1540.09. PAYMENT AND DISCHARGE OF TAX DEBTS
1540.10. CONSEQUENCES OF THE DISCHARGE
Tax Management Portfolio Authors