SECTION 7. BANKRUPTCY
Internal Revenue Bulletin 2010-52 · 2026-10-03 edition · updated 2026-10-04 · United States
PETITIONS
If a significant number of contributing employers or any of the principal employers file a bankruptcy petition after the application 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 §§ 5.01(2) and 5.01(3).
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