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Previous	OP 1695/2003/98/1-3 When is disclosure by a taxpayers adequate to avoid the six - year assessment period?	OP 1695/2003/98/4 Proposed regulatios on noncompensatory partnership options	OP 1695/2003/98/5 The applicability of federal employment taxes to fringe benefit and deferred compensation plans	OP 1695/2003/98/6 International tax aspects of cancellation of indebtedness income	OP 1695/2003/99/1-1 Planning with the new rate and corporate changes made by JGTRRA	OP 1695/2003/99/1-2 Tax treatment of business litigation recoveries - capital gains vs. ordinary income	OP 1695/2003/99/1-3 Recent rulings expand definition of medical care but tax benefits may remain limited for many	Next

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Biblioteca del Instituto de Estudios Fiscales

International tax aspects of cancellation of indebtedness income by Jeffrey L. Rubinger, Daniel Mayo