us/statute/26/108/a/1/E

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us/statute/26/108/a/1/E · Axiom

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(i)
(ii)

Axiom
US Federal
Statutes
Title 26
§ 108
(a)
(1)
(E)

Official source

the indebtedness discharged is qualified principal residence indebtedness which is discharged—

(i)#

before January 1, 2026 , or

(ii)#

subject to an arrangement that is entered into and evidenced in writing before January 1, 2026 .

← 26 U.S.C. § 108(a)(1)(D)

in view

Whole section