US Code

Public Law 119-73 (01/23/2026)

11 U.S.C. § 1231

Special tax provisions

(a)
section 1225 of this title The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under , may not be taxed under any law imposing a stamp tax or similar tax.
(b)
section 346 of this title The court may authorize the proponent of a plan to request a determination, limited to questions of law, by any governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under 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—
(1)
the date on which such governmental unit responds to the request under this subsection; or
(2)
270 days after such request.

Pub. L. 99–554, title II, § 255100 Stat. 3113Pub. L. 103–65, § 1107 Stat. 311Pub. L. 105–277, div. C, title I, § 149(a)112 Stat. 2681–610Pub. L. 106–5, § 1(1)113 Stat. 9Pub. L. 106–70, § 1113 Stat. 1031Pub. L. 107–8, § 1115 Stat. 10Pub. L. 107–17, § 1115 Stat. 151Pub. L. 107–170, § 1116 Stat. 133Pub. L. 107–171, title X, § 10814(a)116 Stat. 532Pub. L. 107–377, § 2(a)116 Stat. 3115Pub. L. 108–73, § 2(a)117 Stat. 891Pub. L. 108–369, § 2(a)118 Stat. 1749Pub. L. 109–8, title VII, § 719(b)(4)119 Stat. 133(Added and amended , title III, § 302(f), , , 3124; , , ; , , ; , (2), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title X, §§ 1001(a)(1), (c), 1003(b), , , 185, 186.)

Editorial Notes

Codification

section 1201 of this titleFor repeal of section effective , and subsequent reenactment of section, see note set out preceding .

Amendments

Pub. L. 109–8, § 719(b)(4)section 706 of this title2005—Subsec. (a). , 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 .”

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

Pub. L. 109–8, § 719(b)(4), redesignated subsec. (d) as (b) and struck out former subsec. (b) 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.”

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

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

section 1003(b) of Pub. L. 109–8section 1003(c) of Pub. L. 109–8section 1222 of this titleAmendment by effective , and not applicable with respect to cases commenced under this title before , see , set out as a note under .

section 719(b)(4) of Pub. L. 109–8section 1501 of Pub. L. 109–8section 101 of this titleAmendment by effective 180 days after , and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see , set out as a note under .

Effective Dates

section 1001(a)(2) of Pub. L. 109–8section 1201 of this titlesection 1201 of this titlePermanent reenactment of section effective , see , set out as a Repeal, Reenactment, and Termination of Chapter note under . 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 .