EMPLOYMENT TAX

Internal Revenue Bulletin 2006-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2006–83, page 596. This notice provides guidance to individual chapter 11 debtors and their bankruptcy estates regarding the tax treatment of post-petition income as the result of the enactment of section 1115 of the Bankruptcy Code by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. The notice also alerts information return preparers regarding their reporting responsibilities.

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▸Contents — Internal Revenue Bulletin 2006-40

Internal Revenue Bulletin 2006-40

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