About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

 

Form 982 is used to determine, under certain circumstances described in section 108, the amount of discharged indebtedness that can be excluded from gross income.

Current Revision

Recent Developments

None at this time.

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Page Last Reviewed or Updated: 21-Jan-2025