Page:United States Statutes at Large Volume 119.djvu/152

 119 STAT. 134

Deadline.

PUBLIC LAW 109–8—APR. 20, 2005

the due date for filing such return, the taxing authority may request that the court enter an order converting or dismissing the case. ‘‘(2) If the debtor does not file the required return or obtain the extension referred to in paragraph (1) within 90 days after a request is filed by the taxing authority under that paragraph, the court shall convert or dismiss the case, whichever is in the best interests of creditors and the estate.’’.

TITLE VIII—ANCILLARY AND OTHER CROSS-BORDER CASES SEC. 801. AMENDMENT TO ADD CHAPTER 15 TO TITLE 11, UNITED STATES CODE.

(a) IN GENERAL.—Title 11, United States Code, is amended by inserting after chapter 13 the following: ‘‘CHAPTER 15—ANCILLARY AND OTHER CROSS-BORDER CASES ‘‘Sec. ‘‘1501. Purpose and scope of application. ‘‘SUBCHAPTER I—GENERAL PROVISIONS ‘‘1502. ‘‘1503. ‘‘1504. ‘‘1505. ‘‘1506. ‘‘1507. ‘‘1508.

Definitions. International obligations of the United States. Commencement of ancillary case. Authorization to act in a foreign country. Public policy exception. Additional assistance. Interpretation.

‘‘SUBCHAPTER II—ACCESS OF FOREIGN REPRESENTATIVES AND CREDITORS TO THE COURT ‘‘1509. Right of direct access. ‘‘1510. Limited jurisdiction. ‘‘1511. Commencement of case under section 301 or 303. ‘‘1512. Participation of a foreign representative in a case under this title. ‘‘1513. Access of foreign creditors to a case under this title. ‘‘1514. Notification to foreign creditors concerning a case under this title. ‘‘SUBCHAPTER III—RECOGNITION OF A FOREIGN PROCEEDING AND RELIEF ‘‘1515. Application for recognition. ‘‘1516. Presumptions concerning recognition. ‘‘1517. Order granting recognition. ‘‘1518. Subsequent information. ‘‘1519. Relief that may be granted upon filing petition for recognition. ‘‘1520. Effects of recognition of a foreign main proceeding. ‘‘1521. Relief that may be granted upon recognition. ‘‘1522. Protection of creditors and other interested persons. ‘‘1523. Actions to avoid acts detrimental to creditors. ‘‘1524. Intervention by a foreign representative. ‘‘SUBCHAPTER IV—COOPERATION WITH FOREIGN COURTS AND FOREIGN REPRESENTATIVES ‘‘1525. Cooperation and direct communication between the court and foreign courts or foreign representatives. ‘‘1526. Cooperation and direct communication between the trustee and foreign courts or foreign representatives. ‘‘1527. Forms of cooperation. ‘‘SUBCHAPTER V—CONCURRENT PROCEEDINGS ‘‘1528. Commencement of a case under this title after recognition of a foreign main proceeding.

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