§1086
2 cases·2 cited
Statute Text — 26 U.S.C. §1086
Statute text not available for this section.
2 Citing Cases
1803, which modified section 1086 to provide a new COI-income exclusion for discharged "qualified principal residence indebtedness." Christina credibly testified that she looked at the IRS instructions 4 We asked Christina ifshe had known about the relevant cases before she prepared the 2011 tax return.