Is there any regulation(or regulations) guiding the winding-up(or say
dissolution) process of a company in the USA? What is it(are they)?
It(or They) should contain the proceedures (EX: liquidation and tax
payment) that follows the winding-up. I found that the Bankruptcy Law
is somewhat relevent, but it is for "bankrupcy", not enough to
dissolve my problem.

I suspect that you're mostly interested in the dissolution or winding
up of a corporation or partnership. A corporation in the USA is
governed by the laws of the state in which it is incorporated, though
of course it is also governed by various federal laws. While the
states are probably pretty similar in their provisions for dissolving
a corporation, a corporation in a given state would be well-advised to
review its relevant state laws very carefully in that regard. As for
what taxes would be due, the corporation would need to review federal
tax law and regulations and the tax laws and regulation in its state
of incorporation and in any state in which it has been doing business.
A partnership is probably pretty similar, but I don't know anything
about them from experience.

Further ... the bylaws of a corporation and the partnership agreement
of a partnership very likely have something to say about how a
dissolution or winding up is to be done.