Reduction of Tax Attributes Due to Discharge of Indebtedness

tax-irs · IRS · Rule · Published 2004-05-11 · Effective 2004-05-10 · 69 FR 26038

Document

Document number: 04-10571
Federal Register citation: 69 FR 26038
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2004-05-11
Effective date: 2004-05-10
Treasury docket: TD 9127

Abstract

This document contains final regulations regarding the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These final regulations affect taxpayers that realize income from the discharge of indebtedness that is excluded from gross income pursuant to section 108.

Source

Authoritative: Federal Register document
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