Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Keightley, Mark P. ; Lunder, Erika

Library of Congress. Congressional Research Service.

关键词: Taxation;    Income tax;    Tax exclusion;    Mortgages;    Mortgage loans;   

RP-ID  :  RL34212
RP-ID  :  RL34212_2015Dec30

美国|英语

来源: UNT Digital Library

【 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.