PUBLIC LAW 95-598—NOV. 6, 1978
92 STAT. 2565
(b) The court may order a meeting of any equity security holders. (c) The court may not preside at, and may not attend, any meeting under this section. § 342. Notice There shall be given such notice as is appropriate of an order for relief in a case under this title. § 343. Examination of the debtor The debtor shall appear and submit to examination under oath at the meeting of creditors under section 341(a) of this title. Creditors, any indenture trustee, or any trustee or examiner in the case may examiner the debtor. §344. Self-incrimination; immunity Immunity for persons required to submit to examination, to testify, or to provide information in a case under this title may be granted under part V of title 18. § 345. Money of estates (a) A trustee in a case under this title may make such deposit or investment of the money of the estate for which such trustee serves as will yield the maximum reasonable net return on such money, taking into account the safety of such deposit or investment. (b) Except with respect to a deposit or investment that is insured or guaranteed by the United States or by a department, agency, or instrumentality of the United States or backed by the full faith and credit of the United States, the trustee shall require from an entity with which such money is deposited or invested— (1) a bond— (A) in favor of the United States; (B) secured by the undertaking of a corporate surety approved by the court for the district in which the case is pending; and (C) conditioned on— (i) a proper accounting for all money so deposited or invested and for any return on such money; (ii) prompt repayment of such money and return; and (iii) faithful performance of duties as a depository; • or (2) the deposit of securities of the kind specified in section 15 of title 6. § 346. Special tax provisions (a) Except to the extent otherwise provided in this section, subsections (b), (c), (d), (e), (g), (h), (i), and (j) of this section apply notwithstanding any State or local law imposing a tax, but subject to the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.). (b)(1) In a case under chapter 7 or 11 of this title concerning an individual, any income of the estate may be taxed under a State or local law imposing a tax on or measured by income only to the estate, and may not be taxed to such individual. Except as provided in section 728 of this title, if such individual is a partner in a partnership, any gain or loss resulting from a distribution of property from such partnership, or any distributive share of income, gain, loss, deduction, or credit of such individual that is distributed, or considered distributed, from such partnership, after the commencement of the case is gain, loss, income, deduction, or credit, as the case may be, of the estate.
' • ^H USC 342.
H USC 343.
11 USC 344. 18 USC 6001. H USC 345.
H USC 346.
Post, pp. 2604, 2626. Post, p. 2611.
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