Finance & markets · 18/07/2003Updated: 10/17/2026 · 1 min read
Temporary Regulations Reduce Tax Attributes Due to Discharge of Indebtedness
Summary
The Internal Revenue Service has issued temporary regulations that affect taxpayers excluding discharge of indebtedness income from gross income, impacting tax attributes under sections 108 and 1017 of the Internal Revenue Code.
Original source language: Federal Register — Department of the TreasuryOpen original release →