11 U.S.C. § 1146
Special tax provisions
United States · Title 11 — BANKRUPTCY · Status: effective
Cite this
- Citation
- 11 U.S.C. § 1146, Special tax provisions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436934
- Permanent ID
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Full text
The court may authorize the proponent of a plan to request a determination, limited to questions of law, by a State or local governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section 346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- A bill to establish a uniform law on the subject of bankruptcies.House: no recorded tallySenate: no recorded tally
- Bankruptcy Amendments and Federal Judgeship Act of 1983House: no recorded tallySenate: no recorded tally
- Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- Small Business Reorganization Act of 2019House: no recorded tallySenate: no recorded tally