In general
In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income for such taxable year by reason of the discharge (in whole or in part) of any loan described in subparagraph (B), if such discharge was—
(i)#
pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability),
(ii)#
pursuant to section 464(c)(1)(F) of such Act, or
(iii)#
otherwise discharged on account of death or total and permanent disability of the student.