Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction

tax-irs · IRS · Rule · Published 2003-10-01 · Effective 2003-07-18 · 68 FR 56556

Document

Document number: 03-24912
Federal Register citation: 68 FR 56556
CFR reference: 26 CFR 1
Type: Rule
Action: Reduction of tax attributes due to discharge of indebtedness.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-10-01
Effective date: 2003-07-18
Treasury docket: TD 9080

Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on July 18, 2003 (68 FR 42590). These regulations relate to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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