Publication Title

Bankruptcy Developments Journal

Document Type

Article

Publication Date

1-1-1998

Abstract

Pursuant to congressional mandate, the National Bankruptcy Review Commission (NBRC) reported its recommendations for modification of the Bankruptcy Reform Act of 1978, as amended (the Bankruptcy Code), to the President, Congress, and Chief Justice of the Supreme Court on October 20, 1997. This Article, the second and final installment analyzing the tax recommendations of the NBRC, focuses on the proposed revisions relating to, among other things, taxation of corporate and partnership debtor estates. In particular, this Article discusses the requirement of reasonable notice to the government, bankruptcy court jurisdiction over tax controversies, bankruptcy administration affecting tax matters, chapter 11 plan requirements, and substantive tax matters.

Comments

External Links
Westlaw
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SSRN

Recommended Citation

Jack F. Williams, National Bankruptcy Review Commission Tax Recommendations: Notice, Jurisdiction, and Corporate Debtors, 14 Bankr. Dev. J. 261 (1998).

Volume

14

Issue

2

First Page

261

Last Page

310

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