# Information Reporting for Discharges of Indebtedness
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-09-17 · Effective 2009-09-17 · 74 FR 47728
## Document
- **Document number:** E9-22354
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 47728
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-09-17
- **Effective date:** 2009-09-17
- **Treasury docket:** TD 9461
## Abstract

This document contains final regulations relating to information returns for cancellation of indebtedness by certain entities under section 6050P of the Internal Revenue Code. The final regulations will avoid premature information reporting from certain businesses and will reduce the number of information returns required to be filed. The final regulations will impact certain businesses required to file information returns under the existing regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/09/17/E9-22354/information-reporting-for-discharges-of-indebtedness)
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