CFR›Title 22›Chapter II›Part 213›Subpart F ContainsSections 213.35–213.36CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart F—Discharge of Indebtedness and Reporting Requirements Sections 213.35 § 213.35 Discharging indebtedness— general. 213.36 § 213.36 Reporting to Department of the Treasury's Internal Revenue Service. Previous E Subpart E—Suspension or Termination of Collection Action Next G Subpart G—Referrals to the U.S. Department of Justice