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26 U.S. Code § 108. Earnings from release of indebtedness

26 U.S. Code § 108. Earnings from release of indebtedness Subparagraphs (B), (C), (D), and (age) of paragraph (1) shall perhaps perhaps not connect with a discharge which happens in a title 11 situation. Subparagraphs (C) and (D) of paragraph (1) shall perhaps perhaps perhaps not connect with a release towards the level the taxpayer is insolvent. Paragraph (1)(B) shall ...

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