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    IRS and Treasury Department Clarify COD Income Exclusions
    16 June 2016

    Internal Revenue Code (the “Code”) § 108 excludes cancellation of indebtedness income (“COD income”, i.e.

    USA, Insolvency & Restructuring, Tax, Berger Singerman LLP, Debt, Internal Revenue Service (USA), US Department of the Treasury, US Code, Internal Revenue Code (USA), United States bankruptcy court

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