Subject Index
“A” reorganizations, §§ 5.1(b), 5.1(c), 5.2(g), 5.4(a)(i), 5.4(a)(iii), 5.4(a)(iv)(E), 5.6(b), 5.8(a)(iv), 6.6(c)
Abandonment
partnership interest, § 3.2(k)
property, §§ 2.8(c), 2.9(d)
Abuse
presumption of, §§ 1.1(a), 1.2(e)(iii)
rebuttal of, § 1.2(e)(iii)
Abusive gains, § 6.4(c)
Accounting period, bankruptcy estate, § 4.3(c)(iv)
Acquisitive reorganizations, § 5.4(a)
Administrative expenses
amortization of capitalized costs, § 7.7(c)
bifurcation of corporate taxes § 11.2(b)(ii)
capital gains tax, § 11.2 (b)
capitalization of, § 7.7(c)
categories, § 7.7(b)(i)
costs to defend business, § 7.7(b)(iv)
deductible of, §§ 3.2(b)(iii), 7.7(b)(iv)
dominant aspect doctrine, § 7.7(b)(iii)
estate of individual, § 4.3(d)(ii)
final regulations, § 7.7(c)
in general, § 7.7(a)
Indopco, § 7.7(b)(iv)
institution and administration, § 7.7(b)(i)
interest, § 11.2 (b)(i)
investment banker fees, § 7.7(b)(iv)
limitations or deductions, § 7.7(c)
ordinary and necessary, § 7.7(b)(ii)
otherwise deductible standard, §§ 7.7(b)(i), 7.7(b)(iii)
penalties, §§ 10.3(i), 11.2 (b)(i)
Placid Oil, § 7.7(b)(ii)
postpetition property taxes, § 11.2 (b)
priority claims, §§ 1.2(d)(ii), 1.2(e), 11.2(b)
reported on return, § 4.5
unlisted attributes, § 4.3(c)(iii)
Affiliate corporations. See Consolidated group
Aggregate under section 338, § 7.5(i)
Alternative Minimum Taxable Income (AMTI), §§ 2.7(d), 2.7(e)
American Job Creation Act of 2004, §§ 5.2(g), 7.3(a), 7.3(e), 7.4(e)
Antiabuse under section 382(l)(6), § ...
