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Introduction

SECTION 7. BANKRUPTCY

Internal Revenue Bulletin 2008-48 · 2026-10-03 edition · updated 2026-10-04 · United States

PETITIONS

If significant number of employers or any of the principal employers file a bankruptcy petition after the request for an extension of an amortization period is submitted to the Service, the applicant must provide to the Service an update to the information required to be submitted in § 5 of this revenue procedure, especially the financial information in sections 5.01(2) and (3).

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▸Contents — Internal Revenue Bulletin 2008-48
Internal Revenue Bulletin 2008-48

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