26 U.S.C. 1017: Discharge of indebtedness

1999

• Pub. L. 106–170 substituted "1221(a)(1)" for "1221(1)". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (b)

1998

• Pub. L. 105–206 substituted "(b)(2)(E)" for "(b)(2)(D)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1996

• Pub. L. 104–188 substituted "subsection (b)(2)(E)" for "subsection (b)(2)(D)". (Small Business Job Protection Act of 1996) Law text · (b)

1993

• Pub. L. 103–66, §13150(c)(6), substituted ", (b)(5), or (c)(1)" for "or (b)(5)". · (a)
• Pub. L. 103–66, §13150(c)(7), inserted "or (c)(1)" after "subsection (b)(5)". · (b)
• Pub. L. 103–66, §13150(c)(8), added subpar. (F). · (b)

1990

• Pub. L. 101–508 substituted "subparagraphs" for "subparagraph". · (b)

1988

• Pub. L. 100–647 substituted "Special rules for" for "Ordering rule in the case of" in heading, and amended text generally. Prior to amendment, text read as follows: "Any amount which is excluded from gross income under section 108(a) by reason of the discharge of qualified farm inde… · (b)

1986

• Pub. L. 99–514, §822(b)(4), substituted "or (b)(5)" for ", (b)(5), or (c)(1)(A)". · (a)
• Pub. L. 99–514, §822(b)(5), struck out "or (c)(1)(A)" after "subsection (b)(5)". · (b)
• Pub. L. 99–514, §405(b), added par. (4). · (b)

1980

• Pub. L. 96–589 generally revised and expanded the section to specify the amount of reduction of basis of property under different subsections of section 108 of this title and the property to which such reduction is applicable, and provided for recapture of reductions for purposes of gains from depr…

1976

• Pub. L. 94–455, §§1906(b)(13)(A), 1951(c)(1), substituted "section 108" for "section 108(a)" in three places and struck out "or his delegate" after "Secretary".