Nebraska Law Review

Article Title

Taxes, Farmers, and Bankruptcy and the 1986 Tax Changes: Much Has Changed But Much Remains the Same

Authors

Janet A. Flaccus, University of Arkansas School of LawFollow

Abstract

I. Introduction

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

IV. Conclusion

Recommended Citation

Janet A. Flaccus, Taxes, Farmers, and Bankruptcy and the 1986 Tax Changes: Much Has Changed But Much Remains the Same, 66 Neb. L. Rev. (1987)
Available at: https://digitalcommons.unl.edu/nlr/vol66/iss3/8