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Subsec. (g). Pub. L. 100–647, § 1004(a)(4), substituted “indebtedness” for “indebtedness of solvent farmers” in going and amended text generally speaking. Just before amendment, text read the following: June 1, 2020

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Subsec. (g). Pub. L. 100–647, § 1004(a)(4), substituted “indebtedness” for “indebtedness of solvent farmers” in going and amended text generally speaking. Just before amendment, text read the following:

“(1) as a whole. —For purposes with this area and part 1017, the release by an experienced individual of qualified farm indebtedness of a taxpayer that is maybe perhaps not insolvent during the time of the discharge will be addressed within the exact same way as in the event that release had happened as soon as the taxpayer ended up being insolvent. (more…)

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