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.
The Tax Implications of Corporate Insolvency under the Bankruptcy Tax Act of 1980,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol19/iss4/3