# Reduction of Tax Attributes Due to Discharge of Indebtedness
> **IRS** · Final and temporary regulations. · Published 2003-07-18 · Effective 2003-07-17 · 68 FR 42590
## Document
- **Document number:** 03-18145
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 42590
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-18
- **Effective date:** 2003-07-17
- **Treasury docket:** TD 9080
## Abstract

This document contains regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/18/03-18145/reduction-of-tax-attributes-due-to-discharge-of-indebtedness)
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