Liquidating a small corporation
In rare cases, individuals file Chapter 11 bankruptcy.
Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.For example, a housekeeping business filing Chapter 11 bankruptcy might increase its rates slightly and offer more services to become profitable.Chapter 11 bankruptcy allows a business to continue conducting its daily operations without interruption, while working on a debt repayment plan under the court's supervision.The portability rules apply to married spouses where the death of the first spouse to die occurs on or after January 1, 2011.The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
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Bankruptcy is a legal proceeding involving a person or business that is unable to repay outstanding debts.