92 STAT. 2580
PUBLIC LAW 95-598—NOV. 6, 1978
debtor in connection with an employment tax on wages, salaries, or commissions earned from the debtor. (c) There shall be estimated for purpose of allowance under this section— (1) any contingent or unliquidated claim, fixing or liquidation of which, as the case may be, would unduly delay the closing i^n:.'].?^i • of the case; or (2) any right to an equitable remedy for breach of performance if such breach gives rise to a right to payment. (d) Notwithstanding subsections (a) and (b) of this section, the court shall disallow any claim of any entity from which property is Post, pp. 2601, recoverable under section 542, 543, 550, or 553 of this title or that is 2602. a transferee of a transfer avoidable under section 522(f), 522(h), Post, pp. 2601, 544, 545, 547, 548, 549, or 724(a) of this title, unless such entity or 2607. transferee has paid the amount, or turned over any such property, r for which such entity or transferee is liable under section 522(i), 542, 543,550, or 553 of this title. (e)(1) Notwithstanding subsections (a) and (b) of this section and paragraph (2) of this subsection, the court shall disallow any claim for reimbursement or contribution of an entity that is liable with the debtor on, or has secured, the claim of a creditor, to the extent that— > <^i^ -; '••••"' (A) such creditor's claim against the estate is disallowed; (B) such claim for reimbursement or contribution is contingent as of the time of allowance of such claim for reimbursement or contribution; or (C) such entity requests subrogation under section 509 of this title to the rights of such creditor. (2) A claim for reimbursement or contribution of such an entity that becomes fixed after the commencenient of the case shall be determined, and shall be allowed under subsection (a), (b), or (c) of this section, or disallowed under subsection (d) of this section, the same as if such claim had become fixed before the date of the filing of the petition. (f) In an involuntary case, a claim arising in the ordinary course of the debtor's business or financial affairs after the commencement of the case but before the earlier of the appointment of a trustee and the order for relief shall be determined as of the date such claim arises, and shall be allowed under subsection (a), (b), or (c) of this section or disallowed under subsection (d) or (e) of this section, the same as if such claim had arisen before the date of the filing of the petition. (g) A claim arising from the rejection, under section 365 of this Post, pp. 2621, title or under a plan under chapter 9, 11, or 13 of this title, of an 2626, 2645. executory contract or unexpired lease of the debtor that has not been assumed shall be determined, and shall be allowed under subsection (a), (b), o r (c) of this section or disallowed under subsection (d) or (e) of this section, the same as if such claim had arisen before the date of the filing of the petition. (h) A claim arising from the recovery of property under section 522(i), 550, or 553 of this title shall be determined, and shall be allowed under subsection (a), (b), or (c) of this section, or disallowed under subsection (d) or (e) of this section, the same as if such claim had arisen before the date of the filing of the petition. (i) A claim that does not arise until after the commencement of the case for a tax entitled to priority under section 507(a)(6) of this title shall be determined, and shall be allowed under subsection (a),
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