Internal Revenue Bulletin:  2006-40 

October 2, 2006 

SELF-EMPLOYMENT TAX


Table of Contents

Notice 2006-83 Notice 2006-83

This notice provides guidance to individual chapter 11 debtors and their bankruptcy estates regarding the tax treatment of post-petition income as the result of the enactment of section 1115 of the Bankruptcy Code by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. The notice also alerts information return preparers regarding their reporting responsibilities.


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