Special tax provisions
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 3% most-cited · cited by 88 decisions
88
Citing decisions
6+
Courts citing
Citations by decade
10
33
25
8
12
1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2025Serrano Isern, Alfonso v. Metro Caguas Incorporated
- 2025The Benaroya Company LLC v. Lewis County Bankr. W.D. Wash.
- 2025Vega Martinez, Ana Lydia v. Metro Caguas Incorporated
- 2025CLST Enterprises, LLC Bankr. S.D.N.Y.
- 2023In re: Anthony Scott Levandowski N.D. Cal.
- 2021In Re: Wansdown Properties Corporation N.V. S.D.N.Y.
- 202129 Beekman Corp. v. Blank Rome S.D.N.Y.
- 2021Wansdown Properties Corporation N.V. v. 29 Beekman Corp. S.D.N.Y.
- 2021Aero-Fab, Inc. Bankr. S.D.W. Va.
- 2020Max E. Salas Bankr. D.C.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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 or 1191 of this title, may not be taxed under any law imposing a stamp tax or similar tax. the date on which such governmental unit responds to the request under this subsection; or 270 days after such request. 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— (Source: (Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2641; Pub. L. 98–353, title III, § 517, July 10, 1984, 98 Stat. 388; Pub. L. 109–8, title VII, § 719(b)(3), Apr. 20, 2005, 119 Stat. 133; Pub. L. 116–54, § 4(a)(12), Aug. 23, 2019, 133 Stat. 1086.))