federal_register: 2016-27160

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-27160 Removal of the 36-Month Non-Payment Testing Period Rule Rule This document contains final regulations that remove the rule that a deemed discharge of indebtedness for which a Form 1099-C, "Cancellation of Debt," must be filed occurs at the expiration of a 36-month non-payment testing period. The Treasury Department and the IRS are concerned that the rule creates confusion for taxpayers and does not increase tax compliance by debtors or provide the IRS with valuable third-party information that may be used to ensure taxpayer compliance. The final regulations affect certain financial institutions and governmental entities. 2016-11-10 2016 11 https://www.federalregister.gov/documents/2016/11/10/2016-27160/removal-of-the-36-month-non-payment-testing-period-rule https://www.govinfo.gov/content/pkg/FR-2016-11-10/pdf/2016-27160.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that remove the rule that a deemed discharge of indebtedness for which a Form 1099-C, "Cancellation of Debt," must be filed occurs at the expiration of a 36-month non-payment testing period. The Treasury... 1545-BM01

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