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Results: 1-10 of 1,148

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


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


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


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


The ongoing saga of tax refund ownership for bank holding companies
  • Arent Fox LLP
  • USA
  • February 4 2015

The Third Circuit recently weighed into the ongoing debate over the ownership of tax refunds generated by a failed bank in FDIC receivership, but


Death and taxes assured: confirmation of shell corporation’s tax-avoidance Chapter 11 plan denied
  • Jones Day
  • USA
  • August 10 2010

Preservation of favorable tax attributes, such as net operating losses that might otherwise be forfeited under applicable nonbankruptcy law, is an important component of a business debtor's chapter 11 strategy


Business law quarterlysummer 2014
  • Dykema Gossett PLLC
  • USA
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which


In re: Restivo Auto Body, Inc. - 4th Circuit rules executed but unrecorded security interest has priority over IRS tax lien
  • McGuireWoods LLP
  • USA
  • November 21 2014

On October 31, 2014, the U.S. Court of Appeals for the 4th Circuit interpreted Maryland law in ruling that a bank's security interest in a Chapter 11


The valuation process for LIHTC projects in financial distress: part I
  • Thompson Coburn LLP
  • USA
  • January 12 2015

This post is part of a continuing series on the Credit Report Blog on the subject of workouts and bankruptcies involving low-income housing tax


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