Indebtedness

• 22 CFR 34.18 - Waivers of indebtedness.

• Code of Federal Regulations - Title 22: Foreign Relations

• Application of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest

This document contains final regulations relating to the application of section 108(e)(8) of the Internal Revenue Code (Code) to partnerships and their partners. These regulations provide guidance regarding the determination of discharge of indebtedness income of a partnership that transfers a partnership interest to a creditor in satisfaction of the partnership's indebtedness. The final regulations also address the application of section 721 to a contribution of a partnership's recourse or nonrecourse indebtedness by a creditor to the partnership in exchange for a capital or profits interest in the partnership. Moreover, the final regulations address how a partnership's discharge of indebtedness income is allocated as a minimum gain chargeback under section 704. The regulations affect ...

• Federal Register Nbr. 76 FR 71255, November 17, 2011
• Rules and Regulations
• Treasury Department

• 34 CFR 682.407 - Discharge of student loan indebtedness for survivors of victims of the September 11, 2001, attacks.

• Code of Federal Regulations - Title 34: Education

• Over-indebtedness, the subprime mortgage crisis, and the effect on U.S. cities.

Introduction I. The Increased Availability of Consumer Debt A. Deregulation 1. Housing Purchases: Then 2. Housing Purchases: Now B. Responses to the U...

• Fordham Urban Law Journal
• Vol. 36 Nbr. 3, April 2009

• Gross Income Exclusion For The Discharge Of Indebtedness On Principal Residences.

For most of the U.S., 2007 marked the beginning of the financial crisis and the rapid decline in the U.S. real estate market. During the first half of...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• 26 CFR 1.514(c)-1 - Acquisition indebtedness.

• Code of Federal Regulations - Title 26: Internal Revenue

• Definitions; issuance of indebtedness

• Hawaii Constitution

• 7 CFR 3550.163 - Transfer of security and assumption of indebtedness.

• Code of Federal Regulations - Title 7: Agriculture

• 25 CFR 700.537 - Indebtedness.

• Code of Federal Regulations - Title 25: Indians

• China Identified As a Threat by the Next Generation of American Leaders; U.S. Debt and Indebtedness to Foreign Powers Are Top National Security Issues

President and Congress, not Super Committee, bear ultimate responsibility for America's debt and spending; 69 percent of Young Americans say Washington does not reflect their interests WASHINGTON, Nov. 21, 2011 /PRNewswire-USNewswire/ -- Generation Opportunity, one of the largest and fastest growing grassroots organizations in the nation, released results from its national poll exploring how America's young adults view the world, the American economy, and their personal futures. The Generation Opportunity poll focuses specifically on young Americans ages 18-29, popularly referred to as the "Millennial" generation. The data is particularly relevant in light of President Barack Obama's recent Asia-Pacific trip, as well as developments related to the Congressional Super Committee. It revea...

• U.S. Newswire
• November 21, 2011