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Duquesne Law Review

Authors

Douglas Robison

Abstract

This issue's lead article is concerned with the provisions of the recent Bankruptcy Tax Act which affect insolvent corporate debtors. The author provides a detailed examination of how the Act interfaces with the Internal Revenue Code and discusses how the Code has been modified. He concludes that, although it is a product of compromise and thus may be faulted for some of its provisions, the Act should be welcomed by tax and bankruptcy practitioners.

First Page

621

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