Individuals

Corporations

Estates & trusts

Partnerships & LLC's

Accounting Periods & Methods

Bankruptcy, Insolvency & Debt Discharge

Charitable Contributions

Compensation & Employee Benefits

Deductions and Credits

Estate & Gift

International

Miscellaneous

Nontaxable Exchanges

Real Estate

Sales and Exchanges

Tax Returns, Examinations & IRS Procedure

This library contains hundreds of high-quality technical tax memoranda on a wide variety of topics. The memoranda are organized by topics and are fully word-searchable. This library is a rich resource of already-solved tax problems. Use it as a starting point for your own research.

The Tax Resource Group Memo Library Category: Bankruptcy, Insolvency & Debt Discharge Bad Debt; Bad Debts: Renewed Notes; IRC: 166. Bankruptcy Transactions; Various Issues; IRC: 108, 1398, 465. Cancellation of Indebtedness Income; Various Issues; IRC: §108. COD Income Exceptions; COD Income, Payment of Debt Gives Rise to Deduction; IRC 108(e)(2). Debt Discharge; S Corporation--Debt Forgiveness Issues; IRC: 61(a)(12), 108; 267; 1367(b)(2). Foreclosure Against Recourse Debt, Discharge in Bankruptcy; Effect of Foreclosure and Subsequent Discharge; IRC: 61(a)(12), 108. Purchase of Company; Various Issues; IRC: 108, 382, 1271, 1001. Sale of Stock by Bankrupt Shareholder; COD Income at Corporate Level; IRC: 382, 108(e)(8), 61(a)(12). Section 108 Qualified Real Property Indebtedness; Interaction with Insolvency Exception/Mechanics of Election; IRC: 108.