The IRS' Right to Setoff Under the Bankruptcy Code - To collect unpaid federal income taxes from bankrupt debtors, the IRS must pursue its claim as a creditor of the bankruptcy estate. A recent court decision should expand the IRS' right to setoff under the Bankruptcy Code in cases where the provisions of the Internal Revenue Code and the Bankruptcy Code conflict.
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|Authors:||Bird, Bruce M. ; McCraw, J.Harrison ; Raper, Michael D.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 12, p. 50-53
Bird, Bruce M., (2003)
Bird, Bruce M., (2002)
Bird, Bruce M., (2009)
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