In the situation of wages acquired ahead of the filing on the petition, but paid out by the trustee (as opposed to via the debtor) following the submitting with the petition, statements or the employees’ share with the work taxes (withheld revenue taxes and the workers’ share of your social protection or railroad retirement tax) receive third priority to your extent the wage claims themselves are entitled to this priority.
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(eight) Eighth, allowed unsecured claims of governmental units, only into the extent that these promises are for— (A) a tax on or calculated by money or gross receipts for any taxable 12 months ending on or prior to the day on the submitting of the petition— (i) for which a return, if expected, is final thanks, such as extensions, following a few decades ahead of the date of your filing on the petition;
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A normal case in point takes place when there is a sale from the trustee of depreciable house during the scenario and depreciation deductions taken in prepetition many years are topic to recapture below portion 1250 of the Code [title 26].
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