State tax aspects of bankruptcy / Jeanne E. Gorrissen, Esq., Hopewell, New Jersey.
2003
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Items
Details
Title
State tax aspects of bankruptcy / Jeanne E. Gorrissen, Esq., Hopewell, New Jersey.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2003]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1540-2nd.
Formatted Contents Note
Detailed analysis. Introduction to state taxes and bankruptcy law
The bankruptcy court system
State sovereign immunity from federal court jurisdiction
Commencement of the case
Creation of the estate
Interposition of the automatic stay
Management of the case
Tax disputes
Payment and discharge of tax debts
Consequences of the discharge
Working papers.
The bankruptcy court system
State sovereign immunity from federal court jurisdiction
Commencement of the case
Creation of the estate
Interposition of the automatic stay
Management of the case
Tax disputes
Payment and discharge of tax debts
Consequences of the discharge
Working papers.
Summary
" ... addresses the state tax issues confronting practitioners faced with a bankruptcy case. Practitioners must consider three separate legal systems: the state tax law, the federal Bankruptcy Code, and the federal tax law to the extent the state tax system is federally based. Of the three, the Bankruptcy Code is the most significant as it overrides competing state tax law in favor of its provisions and policies. In particular, the code establishes its own rules for delineating many of the state income tax consequences of entering bankruptcy and obtaining the debt discharge. The code can also require that tax disputes be determined in the federal bankruptcy court, rather than in the state court."
Note
Published: Washington, D.C., 2003-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Oct. 1, 2007).
Location
www
Available in Other Form
Print version: Gorrissen, Jeanne E. State tax aspects of bankruptcy. Washington, D.C. : Tax Management Inc., ©2003-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in