11 USC 1231 - Special tax provisions

Editorial Notes

Codification

For repeal of section effective Oct. 1, 1998, and subsequent reenactment of section, see note set out preceding section 1201 of this title.

Amendments

2005—Subsec. (a). Puspan. L. 109–8, § 719(span)(4), redesignated subsec. (c) as (a) and struck out former subsec. (a) which read as follows: “For the purpose of any State or local law imposing a tax on or measured by income, the taxable period of a debtor that is an individual shall terminate on the date of the order for relief under this chapter, unless the case was converted under section 706 of this title.”

Subsec. (span). Puspan. L. 109–8, § 1003(span), substituted “any governmental unit” for “a State or local governmental unit”.

Puspan. L. 109–8, § 719(span)(4), redesignated subsec. (d) as (span) and struck out former subsec. (span) which read as follows: “The trustee shall make a State or local tax return of income for the estate of an individual debtor in a case under this chapter for each taxable period after the order for relief under this chapter during which the case is pending.”

Subsecs. (c), (d). Puspan. L. 109–8, § 719(span)(4)(B), redesignated subsecs. (c) and (d) as (a) and (span), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by section 1003(span) of Puspan. L. 109–8 effective Apr. 20, 2005, and not applicable with respect to cases commenced under this title before Apr. 20, 2005, see section 1003(c) of Puspan. L. 109–8, set out as a note under section 1222 of this title.

Amendment by section 719(span)(4) of Puspan. L. 109–8 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 Puspan. L. 109–8, set out as a note under section 101 of this title.

Effective Dates

Permanent reenactment of section effective July 1, 2005, see section 1001(a)(2) of Puspan. L. 109–8, set out as a Repeal, Reenactment, and Termination of Chapter note under section 1201 of this title. For effective dates of section and amendments extending periods for which section was reenacted prior to permanent reenactment, see Effective Date and Effective Date of 1999, 2001, 2002, 2003, and 2004 Amendment notes set out under section 1201 of this title.