The research desk
Go to the source.
Use the encyclopedia to orient your research. Use the governing text, applicable decisions, and current official guidance to verify it.
01 / Research collection
Federal statutory law
Bankruptcy powers, administration, sales, contracts, and plan requirements.
Office of the Law Revision Counsel02 / Research collection
Business bankruptcy
The federal court system’s overview of reorganization, liquidation, and creditor participation.
U.S. Courts · Chapter 1103 / Research collection
Court procedure & forms
Official forms and local court websites for researching filing requirements, orders, and deadlines.
U.S. Courts · Forms04 / Research collection
Business tax & closure
Final returns, employment taxes, business accounts, and records when closing a company.
Internal Revenue Service05 / Research collection
Debt cancellation
Statutory tax rules for debt cancellation, exclusions, and tax attributes.
26 U.S.C. § 10806 / Research collection
State law & local courts
Business-law starting points, court directories, and jurisdiction-specific research.
Browse the state guidesA note on statutory links. Some federal citations link to Cornell’s Legal Information Institute, a public reproduction of the U.S. Code. Official federal code text is available from the Office of the Law Revision Counsel. Agency explanations are guidance; they are not a substitute for controlling law.