26 U.S. Code § 108. Income from release of indebtedness Subparagraphs (B), (C), (D), and e that is( of paragraph (1) shall not connect with a release which happens in a name 11 situation. Subparagraphs (C) and (D) of paragraph (1) shall perhaps not connect with a discharge towards the degree the taxpayer is insolvent. […]
26 U.S. Code § 108. Income from release of indebtedness
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