United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2004_register executive 2010-09-23 article Rules and Regulations D09002ee1c8128d94 D09002ee1c8128e1f United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations relating to the information reporting requirement under section 6050P of the Internal Revenue Code (Code) for discharges of indebtedness. These final regulations reflect the enactment of section 6050P(c)(2)(D) by the Ticket to Work and Work Incentives Improvement Act of 1999. These final regulations provide guidance on the information reporting requirements for discharges of indebtedness by organizations that have a significant trade or business of lending money. This document also contains amendments to the existing final regulations to reflect the amendments to section 6050P by the Debt Collection Improvement Act of 1996. 69 FR 62181 https://www.govinfo.gov/app/details/FR-2004-10-25/04-23747 04-23747 fr25oc04-7 RIN 1545-AY35 4830-01-P TD 9160 https://www.govinfo.gov/app/details/FR-2004-10-25/04-23747 https://www.govinfo.gov/content/pkg/FR-2004-10-25/html/04-23747.htm https://www.govinfo.gov/content/pkg/FR-2004-10-25/pdf/04-23747.pdf Income Taxes Reporting and Recordkeeping Requirements 8 p. 62181 62188 69 FR 62181 Title 26 Part 1 26 CFR Part 1 Title 26 Part 602 26 CFR Part 602 RIN 1545-AY35 Information Reporting Under Section 6050P for Discharges of Indebtedness; Federal Register Vol. 69, Issue RULE 04-23747 DEPARTMENT OF THE TREASURY Internal Revenue Service 2004-10-25 TD 9160 4830-01-P 04-23747 Final regulations.

This document contains final regulations relating to the information reporting requirement under section 6050P of the Internal Revenue Code (Code) for discharges of indebtedness. These final regulations reflect the enactment of section 6050P(c)(2)(D) by the Ticket to Work and Work Incentives Improvement Act of 1999. These final regulations provide guidance on the information reporting requirements for discharges of indebtedness by organizations that have a significant trade or business of lending money. This document also contains amendments to the existing final regulations to reflect the amendments to section 6050P by the Debt Collection Improvement Act of 1996.

Effective date: These regulations are effective October 25, 2004. Joseph P. Dewald, at (202) 622-4910 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Cancellation of indebtedness; guidance, Vol. 69, no. 205 Office of the Federal Register, National Archives and Records Administration 2004-10-25 continuing daily deposited born digital 233 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2004-10-25 P0b002ee18097ffb2 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr25oc04 https://www.govinfo.gov/app/details/FR-2004-10-25 https://www.govinfo.gov/content/pkg/FR-2004-10-25/pdf/FR-2004-10-25.pdf https://www.govinfo.gov/content/pkg/FR-2004-10-25/xml/FR-2004-10-25.xml fdlp 62175 62391 DGPO 2010-09-23 2024-06-06 FR-2004-10-25 machine generated eng FR FR-2004-10-25 69 205