U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 22Chapter IIPart 213Subpart F - Subpart F—Discharge of Indebtedness and Reporting Requirements
§ 213.35 - Discharging indebtedness— general.
§ 213.36 - Reporting to Department of the Treasury's Internal Revenue Service.
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