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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2010-31 · 2026-10-03 edition · updated 2026-10-04 · United States

During the administration of a bankruptcy case, the bankruptcy estate may have a right to a tax refund. Under section 505(a)(2)(B) of Title 11 of the United States Code (Bankruptcy Code) the bankruptcy court may not determine any right of the bankruptcy estate to a tax refund before the earlier of

(1) 120 days after the trustee properly requests such refund from the governmental unit from which such refund is claimed; or

(2) a determination by such governmental unit of such request.

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▸Contents — Internal Revenue Bulletin 2010-31
Internal Revenue Bulletin 2010-31

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