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ABI Journal

Bankruptcy Taxation

06
July
2025
Article Tags
Bankruptcy Taxation
Govt. Claims/Sovereign Immunity
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Please note that in order to view the content for the Bankruptcy Headlines you must either Sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Bankruptcy Code
502
547
1102
362
541
544
548
550
Topics
Bankruptcy Taxation
Business Reorganization
International Insolvency

Federal Income Taxes for a ‘Straddle Year’ Are Administrative Priority Claims

On an issue with no appellate authority, a Delaware district judge rules that federal income taxes are administrative claims if filing occurs before the year’s end.

3rd Circuit
Delaware
06
July
2025
Article Tags
Bankruptcy Taxation
International Insolvency
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Please note that in order to view the content for the Bankruptcy Headlines you must either Sign in if you are already an ABI member, or otherwise you may Become an ABI Member
06
July
2025
Article Tags
Consumer Debt
Bankruptcy Taxation
Covid19
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Please note that in order to view the content for the Bankruptcy Headlines you must either Sign in if you are already an ABI member, or otherwise you may Become an ABI Member
06
July
2025
Article Tags
Corporate Governance
Court Administration
Creditors' Committee
Bankruptcy Taxation
Covid19
Retail
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Please note that in order to view the content for the Bankruptcy Headlines you must either Sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Tax and Tax Reform During COVID: Tax’s Impact on Value in Restructuring and Bankruptcy

Sept 2020

Bankruptcy Code
CHAPTER 11 - Reorganization
valuation
Topic Tags
Bankruptcy Litigation
Creditors' Committee
Financial Advisors
Valuation
Bankruptcy Taxation
Business Reorganization
Covid19
A Late-Filed Return Does Not Lose Its Status Because It Was Filed Late

May 2020

Bankruptcy Code
523
Topic Tags
Consumer Bankruptcy
Discharge/Dischargeability
Bankruptcy Taxation

Fifth Circuit Rules that the Penalty under the ACA Isn’t a Priority Tax Claim

The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).

5th Circuit
06
July
2025
Article Tags
Claims
Bankruptcy Litigation
Corporate Governance
Court Administration
Creditors' Committee
Bankruptcy Taxation
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Please note that in order to view the content for the Bankruptcy Headlines you must either Sign in if you are already an ABI member, or otherwise you may Become an ABI Member
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