Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting Law (1)
- Administrative Law (1)
- Admiralty (1)
- Agency (1)
- Agriculture Law (1)
-
- Air and Space Law (1)
- Animal Law (1)
- Antitrust and Trade Regulation (1)
- Banking and Finance Law (1)
- Business Organizations Law (1)
- Civil Law (1)
- Civil Rights and Discrimination (1)
- Communications Law (1)
- Comparative and Foreign Law (1)
- Computer Law (1)
- Conflict of Laws (1)
- Constitutional Law (1)
- Consumer Protection Law (1)
- Contracts (1)
- Courts (1)
- Criminal Law (1)
- Criminal Procedure (1)
- Dispute Resolution and Arbitration (1)
- Economics (1)
- Education Law (1)
- Elder Law (1)
Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Income Tax Claims In The Year Of Bankruptcy: A Congressionally Created Quagmire, Gregory L. Germain
Income Tax Claims In The Year Of Bankruptcy: A Congressionally Created Quagmire, Gregory L. Germain
ExpressO
How is the government's claim for income taxes incurred by a debtor in the year of bankruptcy treated? Is the government's tax claim entitled to priority as a first priority expense of administration, even though part of the year's taxes was incurred prepetition? If not, is the claim entitled to eighth priority under its special rule for tax claims? The courts did not reach consistent results on these questions prior to the 2005 Act. The courts agreed that the government's claim for pre-petition taxes should not be entitled to administrative expense priority, but differed on whether the claim was entitled …
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.