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SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to inform plan proponents in cases under chapter 12 of Title 11 of the United States

Code (hereinafter referred to as the “Bankruptcy Code”) of the procedures to be followed to request determinations of the income tax effects of proposed plans when such requests are authorized by the bankruptcy courts.

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▸Contents — Internal Revenue Bulletin 2006-48
Internal Revenue Bulletin 2006-48

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