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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Cancellation of Debt (COD) Income ： ウィキペディア英語版 Cancellation of Debt (COD) Income Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income.〔26 U.S.C. § 61(a)(12)〕 There are exceptions to this rule, however, so a careful examination of one's COD income is important to determine any potential tax consequences. Billions of dollars of cancelled debts will generate many unexpected tax bills, due to debt cancellations that financial institutions have started accelerating in 2012. 〔USA Today page A1 published March 5, 2012 "Old debt could lead to tax bills"〕 ==Policy reasons behind COD income== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cancellation of Debt (COD) Income」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.