Section 157 - Procedures
28 U.S.C. § 157 Cited 51,405 times 78 Legal Analyses
Determining the validity, extent, or priority of liens
Section 1408 - Venue of cases under title 11
28 U.S.C. § 1408 Cited 4,061 times 15 Legal Analyses
Providing that venue is proper where the principal assets of the entity that is the subject of such case have been located for the one hundred and eighty days immediately preceding such commencement
Section 408 - Individual retirement accounts
26 U.S.C. § 408 Cited 837 times 78 Legal Analyses
Stating that, although IRAs are generally exempt from income taxation, they are "subject to the taxes imposed by section 511"
Section 4975 - Tax on prohibited transactions
26 U.S.C. § 4975 Cited 226 times 39 Legal Analyses
Prohibiting a loan from a plan to a fiduciary or one who provides investment advice for the plan
Section 44-13-100 - Exemptions for purposes of bankruptcy and intestate insolvent estates
Ga. Code § 44-13-100 Cited 184 times 1 Legal Analyses
Setting a cap of $21,500.00 for one person; $43,000.00 for two people