New York Law School Home
Home » LL.M. in Tax » Tax Electives: Alpha List » BANKRUPTCY AND WORKOUTS: TAX ISSUES (TAX 380) (2 CREDITS)

Addresses tax issues in bankruptcy, including treatment of tax claims, litigation of tax liabilities in bankruptcy court, exclusion of debt cancellation income in bankruptcy and insolvency, net operating loss and other tax attribute reduction, corporate reorganizations in bankruptcy, and taxation of the bankruptcy estate. Discussion of special issues affecting corporate debtors and partnerships in bankruptcy and insolvency.

Summer 2008.