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Abstract

Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early issues encountered with reduced incomes is discharge of indebtedness.2 The rules governing discharge of farm indebtedness differ significantly from the rules on discharge of indebtedness generally.3 This article focuses on the general rules on discharge of indebtedness. The next issue will cover discharge of indebtedness for farm taxpayers.

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