2.18 Personal Income Taxes

JurisdictionUnited States

2.18 CORPORATE DISCHARGEABILITY


The bankruptcy of a corporation or part-nership in Chapter 7 does not discharge its debts. Section 727(a) of the Bankruptcy Code provides that only individuals (which includes a husband-wife petition) may receive a discharge in Chapter 7. A corporation or partnership may, however, obtain a discharge in Chapter 11 if the company stays in business following the reorganization. 11 U.S.C. § 1141(d) (1)(A) provides for discharge in Chapter 11, but not if the debtor " ... does not...

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