Bankruptcy and insolvency restructurings; discharge of indebtedness / Max A. Goodman, Esq., New York, New York, Mark Hoenig, Esq., New York, New York ; based on an earlier version by William Tatlock, Esq., New York, New York.

Discharge of indebtedness, bankruptcy, and insolvency <nov. 24, 2009>

Arlington, VA : Tax Management, [2009]-

1 online resource.

Updated irregularly.

Tax management portfolios ; 540-4th.

" ... examines and analyzes the tax treatment of individuals, corporations and partnerships that realize discharge-of-indebtedness income, inside or outside bankruptcy, whether or not the person realizing the income is insolvent. This includes the exclusion of debt discharge from gross income and the corresponding reduction of tax attributes under [section] 108. The Portfolio also discusses the restructuring of financially troubled corporations and partnerships inside or outside a Title 11 or similar case (such as a state law receivership), including the tax-free reorganization of corporations in such proceedings."

Author: William Tatlock, <nov. 24, 2009>.

Includes bibliographical references.

Mode of access: World Wide Web.

Description based on contents viewed on September 1, 2017; title from description page.

WWW

Print version: Goodman, Max A. Bankruptcy and insolvency restructurings; discharge of indebtedness. Arlington, VA : Tax Management, [2017]-

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