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John J. Rapisardi, a partner with Weil, Gotshal & Manges and adjunct professor of law at Pace University School of Law, writes that the Bankruptcy Code provides that "the making or delivery of an instrument of transfer under a plan confirmed under �1129 of this title, may not be taxed under any law imposing a stamp tax of similar tax." Though seemingly straightforward, there is controversy regarding the language of the statute and the phrase "under a plan confirmed" in particular.
January 12, 2005 at 12:00 AM
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