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Introduction

SECTION 4. PROCEDURE

Internal Revenue Bulletin 2014-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Indebtedness that satisfies the requirements of section 3.03 of this revenue procedure will be treated as indebtedness secured by real property for purposes of § 108(c)(3)(A). Provided the indebtedness meets the other requirements of § 108(c)(3), such indebtedness will be QRPBI and, accordingly, any income from the discharge of such indebtedness will be excluded from the taxpayer’s gross income pursuant to § 108(a)(1)(D) subject to the limitations provided in § 108(c).

Bulletin No. 2014–9 615 February 24, 2014

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▸Contents — Internal Revenue Bulletin 2014-9
Internal Revenue Bulletin 2014-9

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