Chapter 7 Bankruptcy – Liquidation Under the Bankruptcy Code
https://www.irs.gov/businesses/small-businesses-self-employed/chapter-7-bankruptcy-liquidation-under-the-bankruptcy-code
webJan 22, 2024 · Chapter 7 Bankruptcy – Liquidation Under the Bankruptcy Code. Liquidation under Chapter 7 is a common form of bankruptcy. It is available to individuals who cannot make regular, monthly, payments toward their debts. Businesses choosing to terminate their enterprises may also file Chapter 7.
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