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However, only the amount of distribution that is in excess of the recipient's original investment is taxable.

Proceeds from cash liquidation distributions are reported on Form 1099-DIV.The debtor is required to attend a Section 341 hearing which is commonly called the first meeting of the creditors. Creditors of the debtor are allowed the opportunity to ask questions of the debtor regarding the statements and schedules filed by the debtor with the Court.The bankruptcy trustee presides at this hearing and the debtor is required to answer specific questions outlined in the U. Usually after 60 days from the date of the 341 hearing the debtor will receive a discharge which effectively "wipes out" all dischargeable debts.The amount of capital that is returned to the investor or business owner when a business is liquidated.Cash liquidation distributions are usually considered a nontaxable return of principal.

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But I am boycotting Thurston until it removes from its website a cartoon falsely maligning Oscar Wilde by attaching his name to a braces-related nonwitticism. 4, 2014: The Gentleman Scholar notes with small pleasure that Thurston has since replaced its totally bogus Wilde quote with a passably close rendering of a probably authentic quip: "I have the simplest tastes.

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