Bankruptcy and insolvency taxation /
Newton, Grant W.
Liquerman, Robert.
Hoboken, N.J. : John Wiley & Sons,
c2012.
Rev. ed. of: Bankruptcy & insolvency taxation. 3rd ed. c2005.
Includes bibliographical references and indexes.
Nature of bankruptcy & insolvency proceedings -- Discharge of indebtedness -- Partnerships and S corporations : tax impact of workouts and bankruptcies -- Taxation of bankruptcy estates and debtors -- Corporate reorganizations -- Use of net operating losses -- Other corporate issues -- State and local taxes -- Tax consequences to creditors of loss from debt forgiveness -- Tax procedures and litigation -- Tax priorities and discharge -- Tax preferences and liens.
Bankruptcy