Discharge of Indebtedness Income Planning Opportunities

The following topics are expounded upon, with factual examples covering the opportunities for the discharge of indebtedness: Origin of, and the Rationale for, the Rule, Statutory Scheme, Basic Rules and Planning Opportunities and Case Studies.  The Internal Revenue Code is cited throughout the publication.

Author(s)

Thomas Mammarella
Director
Gordon, Fournaris & Mammarella, P.A.