Section Newsletters

Articles From Brian A. Smith

With great power comes great responsibility—Deferring cancellation of debt income for tax partnerships By Brian A. Smith & William E. Russell Federal Taxation, May 2010 The American Recovery and Reinvestment Act of 2009 became effective on February 17, 2009, and many questions regarding how the cancellation of indebtedness (COI) deferral election applies to partnership situations still remain unanswered.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author