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Cancellation of Debt Income: The Qualified Real Property Business Indebtedness Exception

This is the second in our series of alerts on taxable cancellation of debt income. When debt is cancelled or discharged, the debt generally becomes taxable income, called cancellation of debt income....more

4/30/2024  /  C-Corporation , Debt , Exceptions

Commercial Real Estate Partnership Cancellation of Debt Income

The complexities of cancellation of debt income (CODI), including bankruptcy and insolvency implications, are important to understand. When debt is cancelled or discharged, the borrowed funds become taxable income, or...more

IRS Issues Guidance on Reporting of Tax-Exempt Income under PPP

The Internal Revenue Service issues three Revenue Procedures detailing how taxpayers can account for tax-exempt cancellation of indebtedness income arising from forgiven Paycheck Protection Program loans in their Federal tax...more

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