Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_1398
Timestamp: 2020-02-18 00:20:07
Document Index: 303292725

Matched Legal Cases: ['§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398', '§ 1398']

Internal Revenue Code, § 1398. Rules Relating To Individuals' Title 11 Cases
I.R.C. § 1398(a) Cases To Which Section Applies —
I.R.C. § 1398(b) Exceptions Where Case Is Dismissed, Etc.
I.R.C. § 1398(b)(1) Section Does Not Apply Where Case Is Dismissed —
I.R.C. § 1398(b)(2) Section Does Not Apply At Partnership Level —
I.R.C. § 1398(c) Computation And Payment Of Tax; Basic Standard Deduction
I.R.C. § 1398(c)(1) Computation And Payment Of Tax —
I.R.C. § 1398(c)(2) Tax Rates —
I.R.C. § 1398(c)(3) Basic Standard Deduction —
I.R.C. § 1398(d) Taxable Year Of Debtors
I.R.C. § 1398(d)(1) General Rule —
I.R.C. § 1398(d)(2) Election To Terminate Debtor's Year When Case Commences
I.R.C. § 1398(d)(2)(A) In General —
Notwithstanding section 442, the debtor may (without the approval of the Secretary) elect to treat the debtor's taxable year which includes the commencement date as 2 taxable years--
I.R.C. § 1398(d)(2)(A)(i) —
I.R.C. § 1398(d)(2)(A)(ii) —
I.R.C. § 1398(d)(2)(B) Spouse May Join In Election —
I.R.C. § 1398(d)(2)(C) No Election Where Debtor Has No Assets —
I.R.C. § 1398(d)(2)(D) Time For Making Election —
I.R.C. § 1398(d)(2)(E) Returns —
I.R.C. § 1398(d)(2)(F) Annualization —
I.R.C. § 1398(d)(3) Commencement Date Defined —
I.R.C. § 1398(e) Treatment Of Income, Deductions, And Credits
I.R.C. § 1398(e)(1) Estate's Share Of Debtor's Income —
I.R.C. § 1398(e)(2) Debtor's Share Of Debtor's Income —
I.R.C. § 1398(e)(3) Rule For Making Determinations With Respect To Deductions, Credits, And Employment Taxes —
Except as otherwise provided in this section, the determination of whether or not any amount paid or incurred by the estate--
I.R.C. § 1398(e)(3)(A) —
I.R.C. § 1398(e)(3)(B) —
is wages for purposes of subtitle C, shall be made as if the amount were paid or incurred by the debtor and as if the debtor were still engaged in the trades and businesses, and in the activities, the debtor was engaged in before the commencement of the case.
I.R.C. § 1398(f) Treatment Of Transfers Between Debtor And Estate
I.R.C. § 1398(f)(1) Transfer To Estate Not Treated As Disposition —
I.R.C. § 1398(f)(2) Transfer From Estate To Debtor Not Treated As Disposition —
I.R.C. § 1398(g) Estate Succeeds To Tax Attributes Of Debtor —
The estate shall succeed to and take into account the following items (determined as of the first day of the debtor's taxable year in which the case commences) of the debtor--
I.R.C. § 1398(g)(1) Net Operating Loss Carryovers —
I.R.C. § 1398(g)(2) Charitable Contributions Carryovers —
I.R.C. § 1398(g)(3) Recovery Of Tax Benefit Items —
I.R.C. § 1398(g)(4) Credit Carryovers, Etc. —
I.R.C. § 1398(g)(5) Capital Loss Carryovers —
I.R.C. § 1398(g)(6) Basis, Holding Period, And Character Of Assets —
I.R.C. § 1398(g)(7) Method Of Accounting —
I.R.C. § 1398(g)(8) Other Attributes —
I.R.C. § 1398(h) Administration, Liquidation, And Reorganization Expenses; Carryovers And Carrybacks Of Certain Excess Expenses
I.R.C. § 1398(h)(1) Administration, Liquidation, And Reorganization Expenses —
I.R.C. § 1398(h)(2) Carryback And Carryover Of Excess Administrative Costs, Etc., To Estate Taxable Years
I.R.C. § 1398(h)(2)(A) Deduction Allowed —
I.R.C. § 1398(h)(2)(B) Administrative Expense Loss, Etc. —
I.R.C. § 1398(h)(2)(C) Determination Of Amount Carried To Each Taxable Year —
I.R.C. § 1398(h)(2)(D) Administrative Expense Deductions Allowed Only To Estate —
I.R.C. § 1398(i) Debtor Succeeds To Tax Attributes Of Estate —
I.R.C. § 1398(j) Other Special Rules
I.R.C. § 1398(j)(1) Change Of Accounting Period Without Approval —
I.R.C. § 1398(j)(2) Treatment Of Certain Carrybacks
I.R.C. § 1398(j)(2)(A) Carrybacks From Estate —
I.R.C. § 1398(j)(2)(B) Carrybacks From Debtor's Activities —
I.R.C. § 1398(j)(2)(C) Carryback And Carryback Year Defined —
I.R.C. § 1398(j)(2)(C)(i) Carryback —
I.R.C. § 1398(j)(2)(C)(ii) Carryback Year —
(Added Pub. L. 96-589, 3(a)(1), Dec. 24, 1980, 94 Stat. 3397, and amended Pub. L. 99-514, title I, 104(b)(14), title XIII, 1301(j)(8), title XVIII, 1812(a)(5), Oct. 22, 1986, 100 Stat. 2105, 2658, 2833.)
1980--Pub. L. 96-589, 3(a)(1), Dec. 24, 1980, 94 Stat. 3397, added subchapter V heading “Title 11 Cases” and items 1398 and 1399.
1986--Subsec. (c). Pub. L. 99-514, 104(b)(14)(A), substituted “basic standard deduction” for “zero bracket amount” in heading.
Subsec. (c)(3). Pub. L. 99-514, 104(b)(14)(B), amended par. (3) generally, substituting “Basic standard deduction" for “Amount of zero bracket amount” in heading and substituting “In the case of an estate which does not itemize deductions, the basic standard deduction for the estate” for “The amount of the estate's zero bracket amount” in text.
Subsec. (d)(2)(B). Pub. L. 99-514, 1301(j)(8), substituted “section 7703” for “section 143”.
Subsec. (g)(3). Pub. L. 99-514, 1812(a)(5), amended par. (3) generally. Prior to amendment, par. (3), recovery exclusion, read as follows: “Any recovery exclusion under section 111 (relating to recovery of bad debts, prior taxes, and delinquency amounts).”
Amendment by section 104(b)(14) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1812(a)(5) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.
Subchapter applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(b) of Pub. L. 96-589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.