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Bankruptcy Taxation

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
Tuesday, January 7, 2020
Article Tags
Claims
Bankruptcy Litigation
Corporate Governance
Court Administration
Creditors' Committee
Bankruptcy Taxation
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Delaware Court Throws Treatment of “Straddle Taxes” into Doubt

Jan 2020

Bankruptcy Code
503
507
Topic Tags
Administrative Expense Claims
Claims
Practice and Procedure
Bankruptcy Taxation
First-day Motions

Reading the Tea Leaves: A Review of Credit Markets and the Next Default Cycle

Dec 2019

Bankruptcy Code
CHAPTER 11 - Reorganization
Topic Tags
Claims
Financial Advisors
Valuation
Bankruptcy Taxation
Business Reorganization
Finance and Banking
Investment Banking
Turnaround Issues
Friday, September 20, 2019
Article Tags
Bankruptcy Taxation
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Restructuring a Distressed Health Care Portfolio Company

Oct 2019

Bankruptcy Code
11 U.S.C. § 363
11 U.S.C. § 363(f)
11 U.S.C. § 365
333
CHAPTER 7 Liquidation
CHAPTER 9 - Adjustment of Debts of a Municipality
CHAPTER 11 - Reorganization
Topic Tags
Asset Sales
Corporate Governance
Executory Contracts/Leases
Fraudulent Transfers
Bankruptcy Taxation
Business Reorganization
Finance and Banking
Health Care
Investment Banking
Turnaround Issues

Death (of a Bank) and Taxes

Oct 2019

Bankruptcy Code
109
the Debtor and the Estate›Subchapter III - The Estate›541
Topic Tags
Bankruptcy Litigation
Bankruptcy Taxation
Finance and Banking
Monday, July 22, 2019
Article Tags
Bankruptcy Taxation
Real Estate
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Friday, April 26, 2019
Article Tags
Bankruptcy Taxation
Govt. Claims/Sovereign Immunity
Health Care
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