Federal · Title 11 — Bankruptcy
11 U.S.C. § 1146: Special tax provisions
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The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section 1129 or 1191 of this title, may not be taxed under any law imposing a stamp tax or similar tax. the date on which such governmental unit responds to the request under this subsection; or 270 days after such request.
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