Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 55-32

1955-1 C.B. 557

Sec. 6402

Full Text

Rev. Rul. 55-32

To the extent provided by section 3770(a) of the Internal Revenue Code of 1939, a claim for refund of Federal taxes paid erroneously by a trustee in bankruptcy in violation of the general priority provisions of section 64-A(2) of the Bankruptcy Act, 30 Stat. 544, as amended, will be considered and processed without requiring further action by the trustee and/or bankruptcy court