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ABI Journal

Bankruptcy Taxation

“Lender-on-Lender Violence”: Watch Out; the IRS May Join In with Brass Knuckles

March 2023

Two Circuits Now Give Priority Status to Obamacare’s Individual Mandate Penalty

The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.

Debtors, Restructurings and Bankruptcy: Possible Tax Traps

July 2022

Bankruptcy Code
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