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11 U.S.C. § 728 — Repealed. Pub. L. 109–8, title VII, § 719(b)(1), Apr. 20, 2005, 119 Stat. 133]

Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 728 — Repealed. Pub. L. 109–8, title VII, § 719(b)(1), Apr. 20, 2005, 119 Stat. 133]

### Statutory Notes Section, Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2611; Pub. L. 98–353, title III, § 481, July 10, 1984, 98 Stat. 382; Pub. L. 99–554, title II, § 257(t), Oct. 27, 1986, 100 Stat. 3116, related to special tax provisions. #### Effective Date of Repeal Repeal effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under [section 101 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section101&num=0&edition=prelim).

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Source file: Laws/federal/codes/united-states-code/title-11/section-728-repealed-pub-l-1098-title-vii-719-b-1-apr-20-2005-119-stat-133--27f6532288.md
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Source location: Title 11, Chapter 7, § 728; chapter-007-liquidation.md

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Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 101 — Definitions

In this title the following definitions shall apply: (1) The term “accountant” means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized. (2) The term “affiliate” means— (A) entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities— (i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or (ii) solely to secure a debt, if such entity has not in fact exercised such power to vote; (B) corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by an entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities— (i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or (ii) solely to secure a debt, if such entity has not in fact exercised such power to vote; (C) person whose business is operated under a lease or operating agreement by a debtor, or person substantially all of whose property is operated under an operating agreement with the debtor; or (D) entity that operates the business or substantially all of the property of the debtor under a lease or operating agreement. (3) The term “assisted person” means any person whose debts consist primarily of consumer debts and the value of whose nonexempt property is less than $150,000.11 See Adjustment of Dollar Amounts not

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Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 346 — Special provisions related to the treatment of State and local taxes

**(a)** Whenever the Internal Revenue Code of 1986 provides that a separate taxable estate or entity is created in a case concerning a debtor under this title, and the income, gain, loss, deductions, and credits of such estate shall be taxed to or claimed by the estate, a separate taxable estate is also created for purposes of any State and local law imposing a tax on or measured by income and such income, gain, loss, deductions, and credits shall be taxed to or claimed by the estate and may not be taxed to or claimed by the debtor. The preceding sentence shall not apply if the case is dismissed. The trustee shall make tax returns of income required under any such State or local law. **(b)** Whenever the Internal Revenue Code of 1986 provides that no separate taxable estate shall be created in a case concerning a debtor under this title, and the income, gain, loss, deductions, and credits of an estate shall be taxed to or claimed by the debtor, such income, gain, loss, deductions, and credits shall be taxed to or claimed by the debtor under a State or local law imposing a tax on or measured by income and may not be taxed to or claimed by the estate. The trustee shall make such tax returns of income of corporations and of partnerships as are required under any State or local law, but with respect to partnerships, shall make such returns only to the extent such returns are also required to be made under such Code. The estate shall be liable for any tax imposed on such corporation or partnership, but not for any tax imposed on partners or members. **(c)** With respect to a partnership or any entity treated as a partnership under a State or local law imposing a tax on or measured by income that is a debtor in a case under this title, any gain or loss resulting from a dist

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Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 728 — Untitled legal text

Page 208 TITLE 11—BANKRUPTCY [§ 728 within’’ for ‘‘section, within’’ and ‘‘discharge is grant- ed’’ for ‘‘discharge was granted’’ in par. (1), ‘‘section be- fore’’ for ‘‘section, before’’ in provisions of par. (2) pre- ceding subpar. (A), and ‘‘discharge; and’’ for ‘‘discharge; or’’ in par. (2)(A). 1984—Subsec. (a)(6)(C). Pub. L. 98–353, § 480(a)(1), sub- stituted ‘‘properly’’ for ‘‘property’’. Subsec. (a)(7). Pub. L. 98–353, § 480(a)(2), inserted ‘‘, under this title or under the Bankruptcy Act,’’ after ‘‘another case’’. Subsec. (a)(8). Pub. L. 98–353, § 480(a)(3), substituted ‘‘371,’’ for ‘‘371’’. Subsec. (c)(1). Pub. L. 98–353, § 480(b), substituted ‘‘to the granting of a discharge’’ for ‘‘to discharge’’. Subsec. (e)(2)(A). Pub. L. 98–353, § 480(c), substituted ‘‘or’’ for ‘‘and’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by section 603(d) of Pub. L. 109–8 effec- tive 18 months after Apr. 20, 2005, see section 603(e) of Pub. L. 109–8, set out as a note under section 521 of this title. Amendments by sections 106(b), 312(1), and 330(a) of Pub. L. 109–8 effective 180 days after Apr. 20, 2005, with amendments by sections 106(b) and 312(1) of Pub. L. 109–8 not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, and amendment by section 330(a) of Pub. L. 109–8 applicable with respect to cases com- menced under this title on or after Apr. 20, 2005, see section 1501 of Pub. L. 109–8, set out as a note under sec- tion 101 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 257 of Pub. L. 99–554 effective 30 days after Oct. 27, 1986, but not applicable to cases commenced under this title before that date, see sec- tion 302(a),

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