II. Prepetition Taxes ... A. Section 501(a)(7) Taxes ... B. A Short Tax Year Election
III. Post-Petition Tax Liability ... A. Alternative Minimum Tax ... B. Gains Realized and Investment Tax Credit Recaptures ... C. Discharge of Indebtedness Income ... D. Procedural Considerations
Janet A. Flaccus,
Taxes, Farmers, and Bankruptcy and the 1986 Tax Changes: Much Has Changed But Much Remains the Same,
66 Neb. L. Rev.
Available at: http://digitalcommons.unl.edu/nlr/vol66/iss3/8