2.11 Time In Which To File A Claim
| Jurisdiction | United States |
2.11 APPLICABILITY OF BANKRUPTCY EXEMPTIONS
See also discussion at ¶ 6.2(e)
The usual bankruptcy property exemp-tions that allow the debtor to keep certain assets from being seized by the creditor to satisfy a secured claim do not apply as against nondischargeable tax claims or secured tax claims. Hence, ordinarily a priority tax claim may be collected from the real or personal property (such as some household effects) of the debtor following discharge, despite...
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