TourAxiom/US Federal/Statutes/Title 26/§ 108/(e)/(5)/(B)Official sourcecitesuch reduction does not occur—(i)#in a title 11 case, or(ii)#cite · 26 U.S.C. § 108(e)(5)(B)(ii)when the purchaser is insolvent, and← 26 U.S.C. § 108(e)(5)(A)26 U.S.C. § 108(e)(5)(C) →
