GUIDANCE UNDER SECTION 108(A) CONCERNING THE EXCLUSION OF SECTION 61(a)(12) DISCHARGE OF INDEBTEDNESS INCOME OF A GRANTOR TRUST OR A DISREGARDED ENTITY; TD 9771
Agency
Department of the Treasury
Subagency
Internal Revenue Service
Type
Non-Major
Description
Final Rule
Priority
Routine/Info/Other
Date Published in Federal Register
Effective
Received
Control Number
184826
Fed. Reg. Number
81 FR 37504
Identifier
1545-BJ14