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Insolvency: an evolving definition?
- Source :
- The CPA Journal. December 1993, Vol. 63 Issue 12, p30, 5 p.
- Publication Year :
- 1993
-
Abstract
- A discarge of indebtedness does not result in income to the extent a taxpayer is insolvent, but how you define insolvency? Whether the taxpayer is insolvent is a vital consideration [...]
Details
- Language :
- English
- ISSN :
- 07328435
- Volume :
- 63
- Issue :
- 12
- Database :
- Gale General OneFile
- Journal :
- The CPA Journal
- Publication Type :
- Periodical
- Accession number :
- edsgcl.14903809