Table of Contents

• Publication 908 - Introductory Material
  • Future Developments
  • What's New
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
• Publication 908 - Main Content
  • Bankruptcy Code Tax Compliance Requirements
    • Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases
    • Tax Returns Due After the Bankruptcy Filing
  • Individuals in Chapter 12 or 13
  • Individuals in Chapter 7 or 11
    • Debtor's Election To End Tax Year – Form 1040
    • Taxes and the Bankruptcy Estate
    • Bankruptcy Estate – Income, Deductions, and Credits
    • Tax Reporting – Chapter 11 Cases
    • Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due
    • Tax Return Example – Form 1041
  • Partnerships and Corporations
    • Filing Requirements
    • Partnerships
    • Corporations
    • Receiverships
  • Determination of Tax
    • Prompt Determination Requests
  • Court Jurisdiction Over Tax Matters
    • Bankruptcy Court
    • Tax Court
  • Federal Tax Claims
    • Unsecured Tax Claims
    • Discharge of Unpaid Tax
  • Debt Cancellation
    • Exclusions
    • Reduction of Tax Attributes
    • Partnerships
    • Corporations
    • Tax Attribute Reduction Example
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Publication 908 - Additional Material
• Index