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State tax aspects of bankruptcy

Author: Jeanne E Gorrissen; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2003]-
Series: Tax management multistate tax portfolios, 1540-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... addresses the state tax issues confronting practitioners faced with a bankruptcy case. Practitioners must consider three separate legal systems: 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. In  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Gorrissen, Jeanne E.
State tax aspects of bankruptcy.
Washington, D.C. : Tax Management Inc., ©2003-
(OCoLC)53841455
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Jeanne E Gorrissen; Tax Management Inc.
OCLC Number: 60572022
Notes: Title from title screen (viewed Oct. 1, 2007).
Published: Washington, D.C., 2003-2007.
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction to state taxes and bankruptcy law --
The bankruptcy court system --
State sovereign immunity from federal court jurisdiction --
Commencement of the case --
Creation of the estate --
Interposition of the automatic stay --
Management of the case --
Tax disputes --
Payment and discharge of tax debts --
Consequences of the discharge --
Working papers.
Series Title: Tax management multistate tax portfolios, 1540-2nd.
Responsibility: by Jeanne E. Gorrissen.

Abstract:

" ... addresses the state tax issues confronting practitioners faced with a bankruptcy case. Practitioners must consider three separate legal systems: 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. In particular, the code establishes its own rules for delineating many of the state income tax consequences of entering bankruptcy and obtaining the debt discharge. The code can also require that tax disputes be determined in the federal bankruptcy court, rather than in the state court."

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