TourAxiom/US Federal/Statutes/Title 26/§ 108/(d)/(1)Indebtedness of taxpayerOfficial sourceciteFor purposes of this section, the term “indebtedness of the taxpayer” means any indebtedness—(A)#for which the taxpayer is liable, or(B)#subject to which the taxpayer holds property.Title 11 case →
