Tax Attribute Reduction Example Return Requirements and Payment of Tax Publication 908 - Main Contents Filing Requirements Partnerships Payment of Tax Claim The Bankruptcy Estate How to Get More Information Election to End Tax Year Exceptions and Exclusions Determination of Tax Bankruptcy Tax Guide Publication 908 - Main Content Debt Cancellation Corporations IRS: Publication 908 Personal Holding Company Tax Tax-Free Reorganizations Exclusions Individuals in Chapter 12 or 13 Example. Individuals in Chapter 7 or 11 Responsibilities of the Individual Debtor Basis Reduction Tax Procedures Partnerships and Corporations http://www.irs.gov/publications/p908/ar02.html