Publication 908 (10/2012), Bankruptcy Tax Guide
Revised: October 2012
Table of Contents
Publication 908 - Introductory Material
Future Developments
What's New
Reminders
Introduction
Useful Items - You may want to see:
Publication 908 - Main Content
Bankruptcy Code Tax Compliance Requirements
Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases
Tax Returns Due After the Bankruptcy Filing
Individuals in Chapter 12 or 13
Individuals in Chapter 7 or 11
Debtor's Election To End Tax Year – Form 1040
Taxes and the Bankruptcy Estate
Bankruptcy Estate – Income, Deductions, and Credits
Tax Reporting – Chapter 11 Cases
Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due
Tax Return Example – Form 1041
Partnerships and Corporations
Filing Requirements
Partnerships
Corporations
Receiverships
Determination of Tax
Prompt Determination Requests
Court Jurisdiction Over Tax Matters
Bankruptcy Court
Tax Court
Federal Tax Claims
Unsecured Tax Claims
Discharge of Unpaid Tax
Debt Cancellation
Exclusions
Reduction of Tax Attributes
Partnerships
Corporations
Tax Attribute Reduction Example
How To Get Tax Help
Taxpayer Advocacy Panel (TAP).
Low Income Taxpayer Clinics (LITCs).
Publication 908 - Additional Material
Index
More Online Publications