§ 1146. Special tax provisions
(a)
The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section
1129 of this title, may not be taxed under any law imposing a stamp tax or similar tax.
(b)
The court may authorize the proponent of a plan to request a determination, limited to questions of law, by a State or local governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section
346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—