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Basis in bad debt required.
Canceled Debt Excluded From Income
Collateralized Debt Obligations (CDOs)
Computation of Debt-Financed Income
Contingent Payment Debt Instruments
Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982
Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982
Debt Instruments and Coupons Purchased After 1984
Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985
Debt Instruments Issued After 1984
Debt Instruments Issued After July 1, 1982, and Before 1985
Debt Instruments Not on the OID List
Debt Instruments on the OID List
Debt That Is Not Acquisition Indebtedness
Deductions for Debt-Financed Property
Definition of Business Bad Debt
Discount on Debt Instruments
Discounted Debt Instruments
Exceptions to Debt-Financed Property
Figuring OID on Long-Term Debt Instruments
Genuine debt required.
Gift To Reduce Debt Held by the Public
Home Acquisition Debt
Home Equity Debt
How To Claim a Business Bad Debt
Income From Debt-Financed Property
Inflation-Indexed Debt Instruments
Information for Owners of OID Debt Instruments
Installment Obligation Used as Security (Pledge Rule)
Long-Term Debt Instruments
Offset against debts.
Original issue discount (OID) on debt instruments.
Property Subject to a Debt
Qualified Farm Debt
Qualified Principal Residence Debt
Recovery of a Bad Debt
Repayment of canceled debt.
Stock for Debt Exchange
When a Debt Becomes Worthless