CODI

CODI
USA
If a debt is cancelled or forgiven, other than as a gift or bequest, the debtor generally must include the cancelled amount in gross income for tax purposes (IRC § 61(a)(12)). A debt includes any indebtedness for which the debtor is liable or which attaches to property the debtor holds. IRC § 108 excludes certain cancellation of indebtedness income from gross income (such as cancellation of indebtedness income with respect to discharges that occur when the taxpayer is insolvent or in a case under the Bankruptcy Code).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • codi — CODÍ, codesc, vb. IV. refl. A sta la îndoială, a şovăi, a ezita să facă ceva. ♦ A se da înapoi de la ceva, a se feri de ceva. – Din coadă. Trimis de hai, 22.06.2004. Sursa: DEX 98  CODÍ vb. v. ezita. Trimis de siveco, 13.09.2007. Sursa: Sinonime …   Dicționar Român

  • Codi — Recorded as Coda and Codi, this is an Italian surname. It is one of a large group of occupational surnames which derive from fruit or herbs or at least vegetation which had some medicinal use. These names include Rovati and Baraggia which refer… …   Surnames reference

  • çödi — (Dərbənd) bax çodi …   Azərbaycan dilinin dialektoloji lüğəti

  • codi — co|di Mot Pla Nom masculí …   Diccionari Català-Català

  • codi- — có·di conf. TS zool. coda, relativo alla coda {{line}} {{/line}} ETIMO: da coda …   Dizionario italiano

  • çodi — (Tabasaran) qutab …   Azərbaycan dilinin dialektoloji lüğəti

  • codiæum — …   Useful english dictionary

  • DOI-CODI — The Destacamento de Operações de Informações Centro de Operações de Defesa Interna (English: Department of Information Operations Center for Internal Defense Operations) was the Brazilian intelligence and repression agency during the military… …   Wikipedia

  • Certificate Of Deposit Index - CODI Index — The 12 month average of the most recently published dealer bid rates (yields) on nationally traded three month certificates of deposit as reported in the H.15 Federal Reserve Statistical Release. The yields are annualized using a 360 day year.… …   Investment dictionary

  • codino — codi/no (1) s. m. coda. codi/no (2) [dalla parrucca con codino portata dai nobili prima della rivoluzione francese e dai reazionari durante la restaurazione] agg.; anche s. m. (fig.) retrogrado, retrivo, reazionario, conservatore, parruccone,… …   Sinonimi e Contrari. Terza edizione

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