Source: http://www.law.cornell.edu/uscode/text/11/1231
Timestamp: 2013-05-19 09:47:56
Document Index: 421926476

Matched Legal Cases: ['§ 1231', '§ 1231', '§ 1231', '§ 255', '§ 302', '§ 1', '§ 149', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 10814', '§ 2', '§ 2', '§ 2', '§ 719', '§ 1001', '§ 719', '§ 1003', '§ 719', '§ 719']

11 USC § 1231 - Special tax provisions | Title 11 - Bankruptcy | U.S. Code | LII / Legal Information Institute
USC › Title 11 › Chapter 12 › Subchapter II › § 1231	prevnext
11 USC § 1231 - Special tax provisions
The court may authorize the proponent of a plan to request a determination, limited to questions of law, by any governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section 346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—
(Added and amended Pub. L. 99–554, title II, § 255, title III, § 302(f),Oct. 27, 1986, 100 Stat. 3113, 3124; Pub. L. 103–65, § 1,Aug. 6, 1993, 107 Stat. 311; Pub. L. 105–277, div. C, title I, § 149(a),Oct. 21, 1998, 112 Stat. 2681–610; Pub. L. 106–5, § 1(1), (2),Mar. 30, 1999, 113 Stat. 9; Pub. L. 106–70, § 1,Oct. 9, 1999, 113 Stat. 1031; Pub. L. 107–8, § 1,May 11, 2001, 115 Stat. 10; Pub. L. 107–17, § 1,June 26, 2001, 115 Stat. 151; Pub. L. 107–170, § 1,May 7, 2002, 116 Stat. 133; Pub. L. 107–171, title X, § 10814(a),May 13, 2002, 116 Stat. 532; Pub. L. 107–377, § 2(a),Dec. 19, 2002, 116 Stat. 3115; Pub. L. 108–73, § 2(a),Aug. 15, 2003, 117 Stat. 891; Pub. L. 108–369, § 2(a),Oct. 25, 2004, 118 Stat. 1749; Pub. L. 109–8, title VII, § 719(b)(4), title X, §§ 1001(a)(1), (c), 1003(b),Apr. 20, 2005, 119 Stat. 133, 185, 186.)
2005—Subsec. (a). Pub. L. 109–8, § 719(b)(4), redesignatedsubsec. (c) as (a) and struck out former subsec. (a) which read as follows: “For the purpose of any State or local law imposing a tax on or measured by income, the taxable period of a debtor that is an individual shall terminate on the date of the order for relief under this chapter, unless the case was converted under section 706 of this title.”
Subsec. (b). Pub. L. 109–8, § 1003(b), substituted “any governmental unit” for “a State or local governmental unit”.
Pub. L. 109–8, § 719(b)(4), redesignatedsubsec. (d) as (b) and struck out former subsec. (b) which read as follows: “The trustee shall make a State or local tax return of income for the estate of an individual debtor in a case under this chapter for each taxable period after the order for relief under this chapter during which the case is pending.”
Subsecs. (c), (d). Pub. L. 109–8, § 719(b)(4)(B), redesignatedsubsecs. (c) and (d) as (a) and (b), respectively.
Amendment by section 1003(b) ofPub. L. 109–8effective Apr. 20, 2005, and not applicable with respect to cases commenced under this title before Apr. 20, 2005, see section 1003(c) ofPub. L. 109–8, set out as a note under section 1222 of this title.
Amendment by section 719(b)(4) ofPub. L. 109–8effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 ofPub. L. 109–8, set out as a note under section 101 of this title.