Starting from the definition of bankruptcy discharge, section one discusses the development from non-discharge to discharge in individual bankruptcy, and proposes the values of its existence.

在第一节中，笔者从破产免责制度的定义出发，简要勾勒了个人破产从不免责主义到免责主义的发展趋势，并提出了破产免责制度存在的价值。

youdao

You can do this using a form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).

FORBES: Taxes From A To Z (2013): Z Is For Zombie Debt