Section 1146 of title 11 specifies five subsections which embody special tax provisions that apply in a case under chapter 11 of title 11. Subsection (a) indicates that the tax year of an individual debtor terminates on the date of the order for relief under chapter 11. This is a change in terminology from present law, which identifies the person by or against whom a petition is filed in a straight bankruptcy liquidation case as the "bankrupt", and a person or municipality that is proceeding under a debtor rehabilitation chapter (chapters VIII through XIII of the Bankruptcy Act) [chapters 8 through 13 of Chapter 11 of the United States Bankruptcy Code (Title 11 of the United States Code) permits reorganization under the bankruptcy laws of the United States. Such reorganization, known as Chapter 11 bankruptcy, is available to every business, whether organized as a corporation, partnership or sole pro. The provisions dealing with an involuntary case are derived from former Bankruptcy Rule 108. Under the Code, a chapter 11 case may be commenced by an involuntary petition (§303(a)), whereas under the Act, a Chapter XI case could have been commenced only by a voluntary petition. U.S. Code. TITLE 1 - GENERAL PROVISIONS. TITLE 2 - THE CONGRESS. TITLE 3 - THE PRESIDENT. TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES. TITLE 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES. TITLE 5a - FEDERAL ADVISORY COMMITTEE ACT. TITLE 6 - DOMESTIC SECURITY. TITLE 7 - AGRICULTURE. Who may be a debtor (a) Notwithstanding any other provision of this section, only a person that resides or has a domicile, a place of business, or property in the United States, or a municipality, may be a debtor under this title. (b) A person may be a debtor under chapter 7 of this title only if such person is not— (1) a railroad; .

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