Available under Creative Commons-ShareAlike 4.0 International License. Tax Consequences of Borrowing Money Cancellation of Indebtedness Is It a Loan? Is There an Accession to Wealth? Section 108(a)'s Other Provisions Transactions Involving Property Subject to a Loan Transactions Treated as Loans Wrap-up Questions for Chapter 4 ‹ previous up next › 1639 reads