federal_register: 2011-8758

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2011-8758 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 Proposed Rule This document contains proposed regulations relating to the exclusion from gross income under section 108(a) of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. The proposed regulations provide rules regarding the term "taxpayer" for purposes of applying section 108 to discharge of indebtedness income of a grantor trust or a disregarded entity. The proposed regulations affect grantor trusts, disregarded entities, and their owners. 2011-04-13 2011 4 https://www.federalregister.gov/documents/2011/04/13/2011-8758/guidance-under-section-108a-concerning-the-exclusion-of-section-61a12-discharge-of-indebtedness https://www.govinfo.gov/content/pkg/FR-2011-04-13/pdf/2011-8758.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the exclusion from gross income under section 108(a) of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. The proposed...  

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