New Revenue Procedure 2009-37 and the Cancellation of Indebtedness Income Deferral Under I.R.C. Section 108(i)
NOTE: The links below may be accessed by lexis.com subscribers. Non-subscribers may obtain research packages by the day, week, or month at lexisONE In 2009 Congress enacted I.R.C. Section 108(i), which permits a taxpayer to defer recognition of COD income when the taxpayer or a related
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