11 U.S.C. § 1146 : US Code - Section 1146: Special tax provisions

Search 11 U.S.C. § 1146 : US Code - Section 1146: Special tax provisions

(a) The issuance, transfer, or exchange of a security, or the
making or delivery of an instrument of transfer under a plan
confirmed under section 1129 of this title, may not be taxed under
any law imposing a stamp tax or similar tax.
(b) 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 -
(1) the date on which such governmental unit responds to the
request under this subsection; or
(2) 270 days after such request.