News eri a pett.a, i tearms. e. /MIMS NNAN,SC tt, 4 rg • Page 1 of 4 EFTA_R1_01946561 EFTA02672724 AICPA - Debt Discharge Under Sec. 108: Pannerships vs. S Corps. 10/24/13 12:33 PM individually in bankruptcy. Partners that exclude COD income from gross income must file Form 982, Reduction of Tax