BANKRUPTCY AND RECEIVERSHIP PROCEEDINGS.

SEC. 88. BANKRUPTCY AND RECEIVERSHIP PROCEEDINGS. (a) Immediate Assessment.—Section 6871 (a) (relating to immediate assessment in bankruptcy and receivership proceedings) is amended by striking out “the approval of a petition of, or against, any taxpayer” and inserting in lieu thereof the following: “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer”. (b) Claim Filed Despite Pendency of Tax Court Proceedings.—Section 6871 (b) (relating to claim filed despite pendency of Tax Court proceedings) is amended by striking out “approval of the petition” and inserting in lieu thereof “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer”.