Bankruptcy and Insolvency Taxation Book

Ch. 1	Nature of Bankruptcy and Insolvency Proceedings	1
Ch. 2	Discharge of Indebtedness	21
Ch. 3	Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies	74
Ch. 4	Taxation of Bankruptcy Estates and Debtors	99
Ch. 5	Corporate Reorganizations	144
Ch. 6	The Use of Net Operating Losses	182
Ch. 7	Other Corporate Tax Issues	271
Ch. 8	State and Local Taxes	299
Ch. 9	Tax Consequences to Creditors of Loss from Debt Forgiveness	314
Ch. 10	Tax Procedures and Litigation	339
Ch. 11	Tax Priorities and Discharge	384
Ch. 12	Tax Preferences and Liens	433
	Appendix A: Internal Revenue Code: Selected Sections	447
	Appendix B: Senate Report No. 96-1035 on H.R. 5043 - Bankruptcy Tax Act of 1980	499
	Appendix C: Senate Proposed Amendments to H.R. 5043 Adopted by Both Senate and House	548
	Appendix D: Representative Ullman's Statement Regarding Bankruptcy Tax Legislation	559
	Appendix E: Selected Provisions from the General Explanation of the Tax Reform Act of 1986	575
	Appendix F: Selected Provisions from the Explanation of the Technical and Miscellaneous Revenue Act of 1988	636
	Appendix G: Tax Consequences of Plan - Revco	657
	Statutes Citations	663
	Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations	670
	Case Index	677
	Subject Index	684