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Results: 1-10 of 144

Discharging tax debts in bankruptcy: when is a return not a return?

  • Morvillo Abramowitz Grand Iason & Anello PC
  • -
  • USA
  • -
  • March 19 2015

Falling behind on one’s taxes often leads to a downward spiral, and it is not uncommon for a taxpayer who cannot pay her tax obligations to decide

Energy Future Holdings bidding procedures fight highlights conflicts among affiliated debtors

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • December 12 2014

Energy Future Holdings (EFH), fka TXU Corp., an energy company centered in Texas, was taken private in 2007 in the largest leveraged buyout

Delinquent property tax collection: foreclosure may be vulnerable

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill

Escaping taxes in bankruptcy through S corporations

  • Greenberg Glusker Fields Claman & Machtinger LLP
  • -
  • USA
  • -
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files

Reorganization plan qualifies for bankruptcy exception to NOL limitation rules

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 30 2013

In another recent private letter ruling, the IRS ruled that an ownership change pursuant to a bankruptcy reorganization plan qualified for an

Valuing collateral: do low-income housing tax credits count?

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • November 27 2012

In valuing a bank claim secured by a low-income housing project for purposes of a plan of reorganization, should the remaining federal lowincome housing tax credits allocated to the project be taken into consideration?

Sale free and clear: permitted “matters of record” may be broader than you expect

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • July 15 2014

The buyer of assets in a bankruptcy sale sought to enforce its asset purchase agreement against a county that was seeking to collect personal

Employers must file protective claims for refund by April 15, 2014 for FICA tax paid on severance pay

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • February 25 2014

Sometime this summer, the Supreme Court is expected to issue its ruling in U.S. v. Quality Stores. In this case, the Supreme Court reviewed the Sixth

Lenders should consider suggesting bankruptcy to borrowers following the sale of delinquent taxes on a principal residence

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • January 31 2014

The Seventh Circuit Court of Appeals recently held that a plan under chapter 13 of the Bankruptcy Code can modify the rights of a purchaser of

Tax issues on corporate reorganisations

  • Jones Day
  • -
  • USA
  • -
  • May 31 2009

It is not surprising that within an economic outlook which seems permanently set to "gloomy" many companies are having to think about reorganising their operations or restructuring their holding structures