While it’s possible to think it will be specially beneficial to assess just how the undue hardship standard is employed within the Internal Revenue Code given the companionship between it plus the Bankruptcy Code, 126 as an example, this is of a professional education loan for purposes of explaining a non-dischargeable education loan into the Bankruptcy Code (11 U.S.C. § 523(a)(8)(B)) expressly cross-references the Internal sales Code’s concept of an experienced education loan (26 U.S.C. § 221(d)(1)). My analysis finds that the use of undue difficulty in this context is susceptible to a number of the exact same inconsistent interpretations and determinations as skilled into the Bankruptcy Code. The undue difficulty standard is utilized in the Internal income Code as being a protection for failing continually to spend fees on time. In case a taxpayer can show that having to pay his / her fees on time will have triggered an undue difficulty, he/she can be qualified to receive an expansion of the time to cover fees. Particularly, 26 U.S.C. § 6161(b)(1) governs provisions enabling an expansion of the time for spending fees and prov 127 26 U.S.C. (altro…)