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Index

Symbols

501(c)(3) organizations, Section 501(c)(3) organization.

A

Abandonments, Abandonments., Abandonments
Abandonments:
Canceled debt, Canceled debt.
Assistance (see Tax help)

B

Bankruptcy, Bankruptcy
Bankruptcy:
Reduction of tax attributes, Bankruptcy and Insolvency
Business:
Real property indebtedness, Qualified Real Property Business Indebtedness

C

Canceled debt
Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt.
Income from, Canceled Debts
Canceled debt:
Exceptions
Deductible debt, Deductible Debt
Gifts, Gifts
Price reduced after purchase, Price Reduced After Purchase
Student loans, Student Loans
Exclusions
Bankruptcy, Bankruptcy
Insolvency, Insolvency
Qualified farm indebtedness, Qualified Farm Indebtedness
Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness
Qualified real property business indebtedness, Qualified Real Property Business Indebtedness

D

Debts:
Stockholder's, Stockholder debt.
Definitions:
Adjusted tax attributes, Adjusted tax attributes.
Main home, Main home.
Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness.
Qualified farm indebtedness, Qualified Farm Indebtedness
Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness
Qualified real property business indebtedness, Qualified Real Property Business Indebtedness
Discounts:
Mortgage loan for early payment, Discounts and loan modifications.

E

Educational loans, Student Loans
Exceptions:
Home Affordable Modification Program, Home Affordable Modification Program

G

Gifts, Gifts

H

Help (see Tax help)
Home Affordable Modification Program, Home Affordable Modification Program

I

Income from canceled debt, Canceled Debts
Insolvency, Insolvency
Insolvency:
Reduction of tax attributes, Bankruptcy and Insolvency
Interest:
Canceled debt including, Interest included in canceled debt.

L

Limits:
Excluded farm debt, Exclusion limit.
Excluded principal residence indebtedness, Exclusion limit.
Qualified real property business indebtedness, Exclusion limit.
Loans:, Discounts and loan modifications.
(see also Mortgage)
Student, Student Loans

M

Missing children, photographs of, Reminder
More information (see Tax help)
Mortgage:
Discounted loan, Discounts and loan modifications.

P

Principal residence indebtedness, Qualified Principal Residence Indebtedness
Publications (see Tax help)

Q

Qualified farm indebtedness, Qualified Farm Indebtedness
Qualified farm indebtedness:
Reduction of tax attributes, Qualified Farm Indebtedness
Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness
Reduction of tax attributes, Qualified Principal Residence Indebtedness
Qualified real property business indebtedness, Qualified Real Property Business Indebtedness
Qualified real property business indebtedness:
Reduction of tax attributes, Qualified Real Property Business Indebtedness

R

Real property business indebtedness, Qualified Real Property Business Indebtedness
Recapture:
Basis reductions, Recapture of basis reductions.
Repossessions, Foreclosures and Repossessions

S

Sales or other dispositions, Sales or other dispositions (such as foreclosures and repossessions).
Stockholder debts, Stockholder debt.
Student loans, Student Loans

T

Tax attributes, reduction of:
Bankruptcy, Bankruptcy and Insolvency
Insolvency, Bankruptcy and Insolvency
Qualified farm indebtedness, Qualified Farm Indebtedness
Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness
Qualified real property business indebtedness, Qualified Real Property Business Indebtedness
Tax help, How To Get Tax Help
Taxpayer Advocate, Taxpayer Advocate Service.
TTY/TDD information, How To Get Tax Help

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