12.3.1 Insolvency 12.3.2 Bankruptcy Discharge 12.3.3 Principal Residence Indebtedness 12.3.4 Reductions in Price 12.3.5 Debt Cancellation as a Gift 12.3.6 Claiming Exclusions Book traversal links for 12.3 Excluding Debt Cancellation Income ‹ 12.1.4 Form 1099-C Up 12.3.1 Insolvency › Printer-friendly version