This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on March 1, 1998. The length of the article is 1341 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS proposed regulations concerning reductions in property’s bases resulting from discharge of indebtedness income provide interim guidance until publication of final regulations. Discharged debts resulting from bankruptcies, insolvencies, and qualified farm indebtedness are the subject of the regulations. Elections reducing depreciable property’s bases in certain circumstances are also addressed.

Citation Details
Title: Proposed regs. on basis reduction after excluded discharge of indebtedness income. (IRS regulations)
Author: Leigh Scott
Publication: The Tax Adviser (Magazine/Journal)
Date: March 1, 1998
Publisher: American Institute of CPA’s
Volume: 29 Issue: n3 Page: 152(2)

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