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Page 1: 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
Page 2: 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
Page 3: 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
Page 4: 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
Page 5: 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
Page 6: 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
Page 7: 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
Page 8: 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
Page 9: 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
Page 10: 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
Page 11: 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

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