title 11 case
Defined in 1 place of the United States Code.
For purposes of this section, the term “title 11 case” means a case under title 11 of the United States Code (relating to bankruptcy), but only if the taxpayer is under the jurisdiction of the court in such case and the discharge of indebtedness is granted by the court or is pursuant to a plan approved by the court.
Source
- 1994–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this section