nysba.org · On the one hand, Reg. § l. 1001-3(b) states that the test is whether the modified...
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nysba.org · On the one hand, Reg. § l. 1001-3(b) states that the test is whether the modified debt differs materially from the unmodified debt, and Reg. § 1.1001-3(e)(2)(ii) states
