Federal Tax

Corporate Bankruptcy — Special Topics (Portfolio 791)

  • The Portfolio, Corporate Bankruptcy – Special Topics, looks at certain unique tax issues that may arise in connection with a bankruptcy.

Description

The Bloomberg Tax Portfolio, Corporate Bankruptcy — Special Topics, spotlights a series of specialized bankruptcy tax topics, including partnership bankruptcies, liquidating bankruptcies, the international aspects of U.S. corporate bankruptcies, the role of tax sharing agreements in bankruptcy, 363 asset sales, and the role of intercompany accounts and restructuring transactions. Finally, the Portfolio discusses various tax issues relating to liquidating trusts, disputed claims reserves, qualified settlement funds and other distribution vehicles that may be employed post-confirmation.

Table of Contents

I. Special Considerations in the Corporate Bankruptcy Process
II. Partnerships and Partners in Bankruptcy
III. Liquidating Bankruptcies
IV. International Aspects of U.S. Corporate Bankruptcies
V. The Role of Tax Sharing Agreements
VI. Section 363 Asset Sales
VII. Intercompany Accounts and Restructuring Transactions
VIII. Liquidating Trusts, Disputed Claims Reserves and Other Distribution Vehicles

jenks-carl-2015
Carl Jenks
Retired Partner
Tax Management Portfolio Authors
purnell-edward-2015
Edward Purnell
Handong International Law School
ridgway-candace-2015
Candace A. Ridgway
Partner
Jones Day
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