§ 506. Determination of secured status

(a) An allowed claim of a creditor secured by a lien on property in which the estate has an interest, or that is subject to setoff under section 553 of this title, is a secured claim to the extent of the value of such creditor's interest in the estate's interest in such property, or to the extent of the amount subject to setoff, as the case may be, and is an unsecured claim to the extent that the value of such creditor's interest or the amount so subject to setoff is less than the amount of such allowed claim. Such value shall be determined in light of the purpose of the valuation and of the proposed disposition or use of such property, and in conjunction with any hearing on such disposition or use or on a plan affecting such creditor's interest.

(b) To the extent that an allowed secured claim is secured by property the value of which, after any recovery under subsection (c) of this section, is greater than the amount of such claim, there shall be allowed to the holder of such claim, interest on such claim, and any reasonable fees, costs, or charges provided for under the agreement under which such claim arose.

(c) The trustee may recover from property securing an allowed secured claim the reasonable, necessary costs and expenses of preserving, or disposing of, such property to the extent of any benefit to the holder of such claim.

(d) To the extent that a lien secures a claim against the debtor that is not an allowed secured claim, such lien is void, unless -

(1) such claim was disallowed only under section 502(b)(5) or 502(e) of this title; or

(2) such claim is not an allowed secured claim due only to the failure of any entity to file a proof of such claim under section 501 of this title.

§ 522. Exemptions

(a) In this section -

(1) "dependent" includes spouse, whether or not actually dependent; and

(2) "value" means fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate.

(b) Notwithstanding section 541 of this title, an individual debtor may exempt from property of the estate the property listed in either paragraph (1) or, in the alternative, paragraph (2) of this subsection. In joint cases filed under section 302 of this title and individual cases filed under section 301 or 303 of this title by or against debtors who are husband and wife, and whose estates are ordered to be jointly administered under Rule 1015(b) of the Federal Rules of Bankruptcy Procedure, one debtor may not elect to exempt property listed in paragraph (1) and the other debtor elect to exempt property listed in paragraph (2) of this subsection. If the parties cannot agree on the alternative to be elected, they shall be deemed to elect paragraph (1), where such election is permitted under the law of the jurisdiction where the case is filed. Such property is -

(1) property that is specified under subsection (d) of this section, unless the State law that is applicable to the debtor under paragraph (2)(A) of this subsection specifically does not so authorize; or, in the alternative,

(2)(A) any property that is exempt under Federal law, other than subsection (d) of this section, or State or local law that is applicable on the date of the filing of the petition at the place in which the debtor's domicile has been located for the 180 days immediately preceding the date of the filing of the petition, or for a longer portion of such 180-day period than in any other place; and (B) any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety or joint tenant to the extent that such interest as a tenant by the entirety or joint tenant is exempt from process under applicable nonbankruptcy law.

(c) Unless the case is dismissed, property exempted under this section is not liable during or after the case for any debt of the debtor that arose, or that indetermined under section 502 of this title as if such debt had arisen, before the commencement of the case, except -

(1) a debt of a kind specified in section 523(a)(1) or 523(a)(5) of this title;

(2) a debt secured by a lien that is -

(A)(i) not avoided under subsection (f) or (g) of this section or under section 544, 545, 547, 548, 549, or 724(a) of this title; and

(ii) not void under section 506(d) of this title; or

(B) a tax lien, notice of which is properly filed; or

(3) a debt of a kind specified in section 523(a)(4) or 523(a)(6) of this title owed by an institution-affiliated party of an insured depository institution to a Federal depository institutions regulatory agency acting in its capacity as conservator, receiver, or liquidating agent for such institution.

(d) The following property may be exempted under subsection (b)(1) of this section:

(1) The debtor's aggregate interest, not to exceed $15,000 in value, in real property or personal property that the debtor or a dependent of the debtor uses as a residence, in a cooperative that owns property that the debtor or a dependent of the debtor uses as a residence, or in a burial plot for the debtor or a dependent of the debtor.

(2) The debtor's interest, not to exceed $2,400 in value, in one motor vehicle.

(3) The debtor's interest, not to exceed $400 in value in any particular item or $8,000

in aggregate value, in household furnishings, household goods, wearing apparel,

appliances, books, animals, crops, or musical instruments, that are held primarily for

the personal, family, or household use of the debtor or a dependent of the debtor.

(4) The debtor's aggregate interest, not to exceed $1,000 in value, in jewelry held

primarily for the personal, family, or household use of the debtor or a dependent of the

debtor.

(5) The debtor's aggregate interest in any property, not to exceed in value $800 plus

up to $7,500 of any unused amount of the exemption provided under paragraph (1) of

this subsection.

(6) The debtor's aggregate interest, not to exceed $1,500 in value, in any implements,

professional books, or tools, of the trade of the debtor or the trade of a dependent of

the debtor.

(7) Any unmatured life insurance contract owned by the debtor, other than a credit life

insurance contract.

(8) The debtor's aggregate interest, not to exceed in value $8,000 less any amount of

property of the estate transferred in the manner specified in section 542(d) of this title,

in any accrued dividend or interest under, or loan value of, any unmatured life

insurance contract owned by the debtor under which the insured is the debtor or an

individual of whom the debtor is a dependent.

(9) Professionally prescribed health aids for the debtor or a dependent of the debtor.

(10) The debtor's right to receive -

(A) a social security benefit, unemployment compensation, or a local public

assistance benefit;

(B) a veterans' benefit;

(C) a disability, illness, or unemployment benefit;

(D) alimony, support, or separate maintenance, to the extent reasonably

necessary for the support of the debtor and any dependent of the debtor;

(E) a payment under a stock bonus, pension, profitsharing, annuity, or similar

plan or contract on account of illness, disability, death, age, or length of service,

to the extent reasonably necessary for the support of the debtor and any

dependent of the debtor, unless -

(i) such plan or contract was established by or under the auspices of an

insider that employed the debtor at the time the debtor's rights under such

plan or contract arose;

(ii) such payment is on account of age or length of service; and

(iii) such plan or contract does not qualify under section 401(a), 403(a),

403(b), or 408 of the Internal Revenue Code of 1986.

(11) The debtor's right to receive, or property that is traceable to -

(A) an award under a crime victim's reparation law;

(B) a payment on account of the wrongful death of an individual of whom the

debtor was a dependent, to the extent reasonably necessary for the support of

the debtor and any dependent of the debtor;

(C) a payment under a life insurance contract that insured the life of an individual

of whom the debtor was a dependent on the date of such individual's death, to

the extent reasonably necessary for the support of the debtor and any

dependent of the debtor;

(D) a payment, not to exceed $15,000, on account of personal bodily injury,

not including pain and suffering or compensation for actual pecuniary loss, of the

debtor or an individual of whom the debtor is a dependent; or

(E) a payment in compensation of loss of future earnings of the debtor or an

individual of whom the debtor is or was a dependent, to the extent reasonably

necessary for the support of the debtor and any dependent of the debtor.

(e) A waiver of an exemption executed in favor of a creditor that holds an unsecured claim

against the debtor is unenforceable in a case under this title with respect to such claim against

property that the debtor may exempt under subsection (b) of this section. A waiver by the

debtor of a power under subsection (f) or (h) of this section to avoid a transfer, under

subsection (g) or (i) of this section to exempt property, or under subsection (i) of this section

to recover property or to preserve a transfer, is unenforceable in a case under this title.

(f)(1) Notwithstanding any waiver of exemptions but subject to paragraph (3), the debtor

may avoid the fixing of a lien on an interest of the debtor in property to the extent that such

lien impairs an exemption to which the debtor would have been entitled under subsection (b)

of this section, if such lien is -

(A) a judicial lien, other than a judicial lien that secures a debt -

(i) to a spouse, former spouse, or child of the debtor, for alimony to,

maintenance for, or support of such spouse or child, in connection with a

separation agreement, divorce decree or other order of a court of record,

determination made in accordance with State or territorial law by a

governmental unit, or property settlement agreement; and

(ii) to the extent that such debt -

(I) is not assigned to another entity, voluntarily, by operation of

law, or otherwise; and

(II) includes a liability designated as alimony, maintenance, or

support, unless such liability is actually in the nature of alimony,

maintenance or support.; (FOOTNOTE 1) or

(FOOTNOTE 1) So in original. The period preceding the

semicolon probably should not appear.

(B) a nonpossessory, nonpurchase-money security interest in any -

(i) household furnishings, household goods, wearing apparel, appliances,

books, animals, crops, musical instruments, or jewelry that are held

primarily for the personal, family, or household use of the debtor or a

dependent of the debtor;

(ii) implements, professional books, or tools, of the trade of the debtor or

the trade of a dependent of the debtor; or

(iii) professionally prescribed health aids for the debtor or a dependent of

the debtor.

(2)(A) For the purposes of this subsection, a lien shall be considered to impair an

exemption to the extent that the sum of -

(i) the lien;

(ii) all other liens on the property; and

(iii) the amount of the exemption that the debtor could claim if there were

no liens on the property; exceeds the value that the debtor's interest in the

property would have in the absence of any liens.

(B) In the case of a property subject to more than 1 lien, a lien that has been

avoided shall not be considered in making the calculation under subparagraph

(A) with respect to other liens.

(C) This paragraph shall not apply with respect to a judgment arising out of a

mortgage foreclosure.

(3) In a case in which State law that is applicable to the debtor -

(A) permits a person to voluntarily waive a right to claim exemptions under

subsection (d) or prohibits a debtor from claiming exemptions under subsection

(d); and

(B) either permits the debtor to claim exemptions under State law without

limitation in amount, except to the extent that the debtor has permitted the fixing

of a consensual lien on any property or prohibits avoidance of a consensual lien

on property otherwise eligible to be claimed as exempt property; the debtor

may not avoid the fixing of a lien on an interest of the debtor or a dependent of

the debtor in property if the lien is a nonpossessory, nonpurchase-money

security interest in implements, professional books, or tools of the trade of the

debtor or a dependent of the debtor or farm animals or crops of the debtor or a

dependent of the debtor to the extent the value of such implements, professional

books, tools of the trade, animals, and crops exceeds $5,000.

(g) Notwithstanding sections 550 and 551 of this title, the debtor may exempt under

subsection (b) of this section property that the trustee recovers under section 510(c)(2), 542,

543, 550, 551, or 553 of this title, to the extent that the debtor could have exempted such

property under subsection (b) of this section if such property had not been transferred, if -

(1)(A) such transfer was not a voluntary transfer of such property by the debtor; and

(B) the debtor did not conceal such property; or

(2) the debtor could have avoided such transfer under subsection (f)(2) of this section.

(h) The debtor may avoid a transfer of property of the debtor or recover a setoff to the extent

that the debtor could have exempted such property under subsection (g)(1) of this section if

the trustee had avoided such transfer, if -

(1) such transfer is avoidable by the trustee under section 544, 545, 547, 548, 549, or

724(a) of this title or recoverable by the trustee under section 553 of this title; and

(2) the trustee does not attempt to avoid such transfer.

(i)(1) If the debtor avoids a transfer or recovers a setoff under subsection (f) or (h) of this

section, the debtor may recover in the manner prescribed by, and subject to the limitations of,

section 550 of this title, the same as if the trustee had avoided such transfer, and may exempt

any property so recovered under subsection (b) of this section.

(2) Notwithstanding section 551 of this title, a transfer avoided under section 544,

545, 547, 548, 549, or 724(a) of this title, under subsection (f) or (h) of this section,

or property recovered under section 553 of this title, may be preserved for the benefit

of the debtor to the extent that the debtor may exempt such property under subsection

(g) of this section or paragraph (1) of this subsection.

(j) Notwithstanding subsections (g) and (i) of this section, the debtor may exempt a particular

kind of property under subsections (g) and (i) of this section only to the extent that the debtor

has exempted less property in value of such kind than that to which the debtor is entitled

under subsection (b) of this section.

(k) Property that the debtor exempts under this section is not liable for payment of any

administrative expense except -

(1) the aliquot share of the costs and expenses of avoiding a transfer of property that

the debtor exempts under subsection (g) of this section, or of recovery of such

property, that is attributable to the value of the portion of such property exempted in

relation to the value of the property recovered; and

(2) any costs and expenses of avoiding a transfer under subsection (f) or (h) of this

section, or of recovery of property under subsection (i)(1) of this section, that the

debtor has not paid.

(l) The debtor shall file a list of property that the debtor claims as exempt under subsection

(b) of this section. If the debtor does not file such a list, a dependent of the debtor may file

such a list, or may claim property as exempt from property of the estate on behalf of the

debtor. Unless a party in interest objects, the property claimed as exempt on such list is

exempt.

(m) Subject to the limitation in subsection (b), this section shall apply separately with respect

to each debtor in a joint case.

§ 523. Exceptions to discharge

(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not

discharge an individual debtor from any debt -

(1) for a tax or a customs duty -

(A) of the kind and for the periods specified in section 507(a)(2) or 507(a)(8)

of this title, whether or not a claim for such tax was filed or allowed;

(B) with respect to which a return, if required -

(i) was not filed; or

(ii) was filed after the date on which such return was last due, under

applicable law or under any extension, and after two years before the

date of the filing of the petition; or

(C) with respect to which the debtor made a fraudulent return or willfully

attempted in any manner to evade or defeat such tax;

(2) for money, property, services, or an extension, renewal, or refinancing of credit, to

the extent obtained by -

(A) false pretenses, a false representation, or actual fraud, other than a

statement respecting the debtor's or an insider's financial condition;

(B) use of a statement in writing -

(i) that is materially false;

(ii) respecting the debtor's or an insider's financial condition;

(iii) on which the creditor to whom the debtor is liable for such money,

property, services, or credit reasonably relied; and

(iv) that the debtor caused to be made or published with intent to

deceive; or

(C) for purposes of subparagraph (A) of this paragraph, consumer debts owed

to a single creditor and aggregating more than $1,000 for "luxury goods or

services" incurred by an individual debtor on or within 60 days before the order

for relief under this title, or cash advances aggregating more than $1,000 that

are extensions of consumer credit under an open end credit plan obtained by an

individual debtor on or within 60 days before the order for relief under this title,

are presumed to be nondischargeable; "luxury goods or services" do not include

goods or services reasonably acquired for the support or maintenance of the

debtor or a dependent of the debtor; an extension of consumer credit under an

open end credit plan is to be defined for purposes of this subparagraph as it is

defined in the Consumer Credit Protection Act;

(3) neither listed nor scheduled under section 521(1) of this title, with the name, if

known to the debtor, of the creditor to whom such debt is owed, in time to permit -

(A) if such debt is not of a kind specified in paragraph (2), (4), or (6) of this

subsection, timely filing of a proof of claim, unless such creditor had notice or

actual knowledge of the case in time for such timely filing; or

(B) if such debt is of a kind specified in paragraph (2), (4), or (6) of this

subsection, timely filing of a proof of claim and timely request for a

determination of dischargeability of such debt under one of such paragraphs,

unless such creditor had notice or actual knowledge of the case in time for such

timely filing and request;

(4) for fraud or defalcation while acting in a fiduciary capacity, embezzlement, or

larceny;

(5) to a spouse, former spouse, or child of the debtor, for alimony to, maintenance for,

or support of such spouse or child, in connection with a separation agreement, divorce

decree or other order of a court of record, determination made in accordance with

State or territorial law by a governmental unit, or property settlement agreement, but

not to the extent that -

(A) such debt is assigned to another entity, voluntarily, by operation of law, or

otherwise (other than debts assigned pursuant to § 402(a)(26) of the Social

Security Act, or any such debt which has been assigned to the Federal

Government or to a State or any political subdivision of such State); or

(B) such debt includes a liability designated as alimony, maintenance, or

support, unless such liability is actually in the nature of alimony, maintenance, or

support;

(6) for willful and malicious injury by the debtor to another entity or to the property of

another entity;

(7) to the extent such debt is for a fine, penalty, or forfeiture payable to and for the

benefit of a governmental unit, and is not compensation for actual pecuniary loss, other

than a tax penalty -

(A) relating to a tax of a kind not specified in paragraph (1) of this subsection;

or

(B) imposed with respect to a transaction or event that occurred before three

years before the date of the filing of the petition;

(8) for an educational benefit overpayment or loan made, insured or guaranteed by a

governmental unit, or made under any program funded in whole or in part by a

governmental unit or nonprofit institution, or for an obligation to repay funds received

as an educational benefit, scholarship or stipend, unless -

(A) such loan, benefit, scholarship, or stipend overpayment first became due

more than 7 years (exclusive of any applicable suspension of the repayment

period) before the date of the filing of the petition; or

(B) excepting such debt from discharge under this paragraph will impose an

undue hardship on the debtor and the debtor's dependents;

(9) for death or personal injury caused by the debtor's operation of a motor vehicle if

such operation was unlawful because the debtor was intoxicated from using alcohol, a

drug, or another substance;

(10) that was or could have been listed or scheduled by the debtor in a prior case

concerning the debtor under this title or under the Bankruptcy Act in which the debtor

waived discharge, or was denied a discharge under section 727(a)(2), (3), (4), (5),

(6), or (7) of this title, or under § 14c(1), (2), (3), (4), (6), or (7) of such Act;

(11) provided in any final judgment, unreviewable order, or consent order or decree

entered in any court of the United States or of any State, issued by a Federal

depository institutions regulatory agency, or contained in any settlement agreement

entered into by the debtor, arising from any act of fraud or defalcation while acting in a

fiduciary capacity committed with respect to any depository institution or insured credit

union;

(12) for malicious or reckless failure to fulfill any commitment by the debtor to a

Federal depository institutions regulatory agency to maintain the capital of an insured

depository institution, except that this paragraph shall not extend any such commitment

which would otherwise be terminated due to any act of such agency;

(13) for any payment of an order of restitution issued under title 18, United States

Code;

(14) incurred to pay a tax to the United States that would be nondischargeable

pursuant to paragraph (1);

(15) not of the kind described in paragraph (5) that is incurred by the debtor in the

course of a divorce or separation or in connection with a separation agreement,

divorce decree or other order of a court of record, a determination made in

accordance with State or territorial law by a governmental unit unless -

(A) the debtor does not have the ability to pay such debt from income or

property of the debtor not reasonably necessary to be expended for the

maintenance or support of the debtor or a dependent of the debtor and, if the

debtor is engaged in a business, for the payment of expenditures necessary for

the continuation, preservation, and operation of such business; or

(B) discharging such debt would result in a benefit to the debtor that outweighs

the detrimental consequences to a spouse, former spouse, or child of the

debtor; (FOOTNOTE 1)

(FOOTNOTE 1) So in original. Probably should be followed by "or".

(16) for a fee or assessment that becomes due and payable after the order for relief to

a membership association with respect to the debtor's interest in a dwelling unit that

has condominium ownership or in a share of a cooperative housing corporation, but

only if such fee or assessment is payable for a period during which -

(A) the debtor physically occupied a dwelling unit in the condominium or

cooperative project; or

(B) the debtor rented the dwelling unit to a tenant and received payments from

the tenant for such period, but nothing in this paragraph shall except from

discharge the debt of a debtor for a membership association fee or assessment

for a period arising before entry of the order for relief in a pending or

subsequent bankruptcy case.

(b) Notwithstanding subsection (a) of this section, a debt that was excepted from discharge

under subsection (a)(1), (a)(3), or (a)(8) of this section, under section 17a(1), 17a(3), or

17a(5) of the Bankruptcy Act, under § 439A (FOOTNOTE 2) of the Higher Education Act

of 1965, or under § 733(g) (FOOTNOTE 2) of the Public Health Service Act in a prior case

concerning the debtor under this title, or under the Bankruptcy Act, is dischargeable in a case

under this title unless, by the terms of subsection (a) of this section, such debt is not

dischargeable in the case under this title.

(FOOTNOTE 2) See References in Text note.

(c)(1) Except as provided in subsection (a)(3)(B) of this section, the debtor shall be

discharged from a debt of a kind specified in paragraph (2), (4), (6), or (15) of subsection (a)

of this section, unless, on request of the creditor to whom such debt is owed, and after notice

and a hearing, the court determines such debt to be excepted from discharge under

paragraph (2), (4), (6), or (15), as the case may be, of subsection (a) of this section.

(2) Paragraph (1) shall not apply in the case of a Federal depository institutions

regulatory agency seeking, in its capacity as conservator, receiver, or liquidating agent

for an insured depository institution, to recover a debt described in subsection (a)(2),

(a)(4), (a)(6), or (a)(11) owed to such institution by an institution-affiliated party unless

the receiver, conservator, or liquidating agent was appointed in time to reasonably

comply, or for a Federal depository institutions regulatory agency acting in its

corporate capacity as a successor to such receiver, conservator, or liquidating agent to

reasonably comply, with subsection (a)(3)(B) as a creditor of such institution-affiliated

party with respect to such debt.

(d) If a creditor requests a determination of dischargeability of a consumer debt under

subsection (a)(2) of this section, and such debt is discharged, the court shall grant judgment in

favor of the debtor for the costs of, and a reasonable attorney's fee for, the proceeding if the

court finds that the position of the creditor was not substantially justified, except that the court

shall not award such costs and fees if special circumstances would make the award unjust.

(e) Any institution-affiliated party of a (FOOTNOTE 3) insured depository institution shall be

considered to be acting in a fiduciary capacity with respect to the purposes of subsection

(a)(4) or (11).

(FOOTNOTE 3) So in original. Probably should be "an".

§ 727. Discharge

(a) The court shall grant the debtor a discharge, unless -

(1) the debtor is not an individual;

(2) the debtor, with intent to hinder, delay, or defraud a creditor or an officer of the

estate charged with custody of property under this title, has transferred, removed,

destroyed, mutilated, or concealed, or has permitted to be transferred, removed,

destroyed, mutilated, or concealed -

(A) property of the debtor, within one year before the date of the filing of the

petition; or

(B) property of the estate, after the date of the filing of the petition;

(3) the debtor has concealed, destroyed, mutilated, falsified, or failed to keep or

preserve any recorded information, including books, documents, records, and papers,

from which the debtor's financial condition or business transactions might be

ascertained, unless such act or failure to act was justified under all of the circumstances

of the case;

(4) the debtor knowingly and fraudulently, in or in connection with the case -

(A) made a false oath or account;

(B) presented or used a false claim;

(C) gave, offered, received, or attempted to obtain money, property, or

advantage, or a promise of money, property, or advantage, for acting or

forbearing to act; or

(D) withheld from an officer of the estate entitled to possession under this title,

any recorded information, including books, documents, records, and papers,

relating to the debtor's property or financial affairs;

(5) the debtor has failed to explain satisfactorily, before determination of denial of

discharge under this paragraph, any loss of assets or deficiency of assets to meet the

debtor's liabilities;

(6) the debtor has refused, in the case -

(A) to obey any lawful order of the court, other than an order to respond to a

material question or to testify;

(B) on the ground of privilege against self-incrimination, to respond to a material

question approved by the court or to testify, after the debtor has been granted

immunity with respect to the matter concerning which such privilege was

invoked; or

(C) on a ground other than the properly invoked privilege against

self-incrimination, to respond to a material question approved by the court or to

testify;

(7) the debtor has committed any act specified in paragraph (2), (3), (4), (5), or (6) of

this subsection, on or within one year before the date of the filing of the petition, or

during the case, in connection with another case, under this title or under the

Bankruptcy Act, concerning an insider;

(8) the debtor has been granted a discharge under this section, under section 1141 of

this title, or under § 14, 371, or 476 of the Bankruptcy Act, in a case commenced

within six years before the date of the filing of the petition;

(9) the debtor has been granted a discharge under section 1228 or 1328 of this title, or

under § 660 or 661 of the Bankruptcy Act, in a case commenced within six years

before the date of the filing of the petition, unless payments under the plan in such case

totaled at least -

(A) 100 percent of the allowed unsecured claims in such case; or

(B)(i) 70 percent of such claims; and

(ii) the plan was proposed by the debtor in good faith, and was the

debtor's best effort; or

(10) the court approves a written waiver of discharge executed by the debtor after the

order for relief under this chapter.

(b) Except as provided in section 523 of this title, a discharge under subsection (a) of this

section discharges the debtor from all debts that arose before the date of the order for relief

under this chapter, and any liability on a claim that is determined under section 502 of this title

as if such claim had arisen before the commencement of the case, whether or not a proof of

claim based on any such debt or liability is filed under section 501 of this title, and whether or

not a claim based on any such debt or liability is allowed under section 502 of this title.

(c)(1) The trustee, a creditor, or the United States trustee may object to the granting of a

discharge under subsection (a) of this section.

(2) On request of a party in interest, the court may order the trustee to examine the

acts and conduct of the debtor to determine whether a ground exists for denial of

discharge.

(d) On request of the trustee, a creditor, or the United States trustee, and after notice and a

hearing, the court shall revoke a discharge granted under subsection (a) of this section if -

(1) such discharge was obtained through the fraud of the debtor, and the requesting

party did not know of such fraud until after the granting of such discharge;

(2) the debtor acquired property that is property of the estate, or became entitled to

acquire property that would be property of the estate, and knowingly and fraudulently

failed to report the acquisition of or entitlement to such property, or to deliver or

surrender such property to the trustee; or

(3) the debtor committed an act specified in subsection (a)(6) of this section.

(e) The trustee, a creditor, or the United States trustee may request a revocation of a

discharge -

(1) under subsection (d)(1) of this section within one year after such discharge is

granted; or

(2) under subsection (d)(2) or (d)(3) of this section before the later of -

(A) one year after the granting of such discharge; and

(B) the date the case is closed.

§ 728. Special tax provisions

(a) For the purposes of any State or local law imposing a tax on or measured by income, the

taxable period of a debtor that is an individual shall terminate on the date of the order for

relief under this chapter, unless the case was converted under section 1112 or 1208 of this

title.

(b) Notwithstanding any State or local law imposing a tax on or measured by income, the

trustee shall make tax returns of income for the estate of an individual debtor in a case under

this chapter or for a debtor that is a corporation in a case under this chapter only if such

estate or corporation has net taxable income for the entire period after the order for relief

under this chapter during which the case is pending. If such entity has such income, or if the

debtor is a partnership, then the trustee shall make and file a return of income for each taxable

period during which the case was pending after the order for relief under this chapter.

(c) If there are pending a case under this chapter concerning a partnership and a case under

this chapter concerning a partner in such partnership, a governmental unit's claim for any

unpaid liability of such partner for a State or local tax on or measured by income, to the

extent that such liability arose from the inclusion in such partner's taxable income of earnings

of such partnership that were not withdrawn by such partner, is a claim only against such

partnership.

(d) Notwithstanding section 541 of this title, if there are pending a case under this chapter

concerning a partnership and a case under this chapter concerning a partner in such

partnership, then any State or local tax refund or reduction of tax of such partner that would

have otherwise been property of the estate of such partner under section 541 of this title -

(1) is property of the estate of such partnership to the extent that such tax refund or

reduction of tax is fairly apportionable to losses sustained by such partnership and not

reimbursed by such partner; and

(2) is otherwise property of the estate of such partner.

§ 1301. Stay of action against codebtor

(a) Except as provided in subsections (b) and (c) of this section, after the order for relief

under this chapter, a creditor may not act, or commence or continue any civil action, to

collect all or any part of a consumer debt of the debtor from any individual that is liable on

such debt with the debtor, or that secured such debt, unless -

(1) such individual became liable on or secured such debt in the ordinary course of

such individual's business; or

(2) the case is closed, dismissed, or converted to a case under chapter 7 or 11 of this

title.

(b) A creditor may present a negotiable instrument, and may give notice of dishonor of such

an instrument.

(c) On request of a party in interest and after notice and a hearing, the court shall grant relief

from the stay provided by subsection (a) of this section with respect to a creditor, to the

extent that -

(1) as between the debtor and the individual protected under subsection (a) of this

section, such individual received the consideration for the claim held by such creditor;

(2) the plan filed by the debtor proposes not to pay such claim; or

(3) such creditor's interest would be irreparably harmed by continuation of such stay.

(d) Twenty days after the filing of a request under subsection (c)(2) of this section for relief

from the stay provided by subsection (a) of this section, such stay is terminated with respect

to the party in interest making such request, unless the debtor or any individual that is liable on

such debt with the debtor files and serves upon such party in interest a written objection to

the taking of the proposed action.

§ 1303. Rights and powers of debtor

Subject to any limitations on a trustee under this chapter, the debtor shall have, exclusive of the

trustee, the rights and powers of a trustee under sections 363(b), 363(d), 363(e), 363(f), and

363(l), of this title.

§ 1306. Property of the estate

(a) Property of the estate includes, in addition to the property specified in section 541 of this

title -

(1) all property of the kind specified in such section that the debtor acquires after the

commencement of the case but before the case is closed, dismissed, or converted to a

case under chapter 7, 11, or 12 of this title, whichever occurs first; and

(2) earnings from services performed by the debtor after the commencement of the

case but before the case is closed, dismissed, or converted to a case under chapter 7,

11, or 12 of this title, whichever occurs first.

(b) Except as provided in a confirmed plan or order confirming a plan, the debtor shall remain

in possession of all property of the estate.