Analysis of the Tax Exclusion for Canceled Mortgage Debt Income
[摘要] This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
[发布日期] 2015-12-30 [发布机构] Library of Congress. Congressional Research Service.
[效力级别] [学科分类]
[关键词] Taxation;Income tax;Tax exclusion;Mortgages;Mortgage loans [时效性]
