Gain for Insolvent Taxpayers

Date
1995-06-30
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

A 1995 decision by the Eighth Circuit Court of Appeals has dramatized once again that there is relief from discharge of indebtedness income but there is no relief from gain triggered on property transferred in settlement of debt obligations. That is the outcome even for insolvent taxpayers.

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