Discharge of Indebtedness Income and the Bankruptcy Tax Act of 1980: An Economic Benefit Approach

Authors

Robert Goebel

Keywords

discharge, debt, indebtedness, taxpayer, income, Internal Revenue Code, Bankruptcy Tax Act of 1980, immediate recognition, Kirby, economic benefit theory, Freeing of Asset theory, Absolute liability, liability, debt

Recommended Citation

Robert Goebel, Discharge of Indebtedness Income and the Bankruptcy Tax Act of 1980: An Economic Benefit Approach, 50 Fordham L. Rev. 104 (1981).
Available at: https://ir.lawnet.fordham.edu/flr/vol50/iss1/5