Page:United States Statutes at Large Volume 92 Part 2.djvu/1302

 92 STAT. 2582 28 USC 1821 et iTusC 504

11 USC 505.

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PUBLIC LAW 95-598—NOV. 6, 1978 (6) the fees and mileage payable under chapter 119 of title 28. § ^^^' Sharing of compensation (a) Except as provided in subsection (b) of this section, a person receiving compensation or reimbursement under section 603(b)(2) or 503(b)(4) of this title may not share or agree to share— (1) any such compensation or reimbursement with another person; or (2) any compensation or reimbursement received by another person under such sections. (b)(1) A member, partner, or regular associate in a professional association, corporation, or partnership may share compensation or reimbursement received under section 503(b)(2) or 503(b)(4) of this title with another member, partner, or regular associate in such association, corporation, or partnership, and may share in any compensation or reimbursement received under such sections by another member, partner, or regular associate in such association, corporation, or partnership. (2) An attorney for a creditor that files a petition under section 303 of this title may share compensation and reimbursement received under section 503(b)(4) of this title with any other attorney contributing to the services rendered or expenses incurred by such creditor's attorney. § 505. Determination of tax liability (a)(1) Except as provided in paragraph (2) of this subsection, the court may determine the amount or legality of any tax, any fine or penalty relating to a tax, or any addition to tax, whether or not previously assessed, whether or not paid, and whether or not contested before and adjudicated by a judicial or administrative tribunal of competent jurisdiction. (2) The court may not so determine^— (A) the amount or legality of a tax, fine, penalty, or addition to tax if such amount or legality was contested before and adjudicated by a judicial or administrative tribunal of competent juris, diction before the commencement of the case under this title; or (B) any right of the estate to a tax refund, before the earlier of— (i) 120 days after the trustee properly requests such refund from the governmental unit from which such refund is claimed; and (ii) a determination by such governmental unit of such request. (b) A trustee may request a determination of any unpaid liability of the estate for any tax incurred during the administration of the case by submitting a tax return for such tax and a request for such a determination to the governmental unit charged with responsibility for collection or determination of such tax. Unless such return is fraudulent, or contains a material misrepresentation, the trustee, the debtor, and any successor to the debtor are discharged from any liability for such tax— (1) upon payment of the tax shown on such return, if— (A) such governmental unit does not notify the trustee, within 60 days after such request, that such return has been J selected for examination; or ' i. (B) such governmental unit does not complete such an examination and notify the trustee of any tax due, within 180

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