{"data":{"id":"us/22-cfr-34.22","jurisdiction":"us","citation":"22 CFR 34.22","heading":"Discharge.","body":"Once a debt has been closed out for accounting purposes and collection has been terminated, the debt is discharged. STATE must report discharged debt as income to the debtor to the Internal Revenue Service per 26 U.S.C. 6050P and 26 CFR 1.6050P-1.","path":["Title 22—Foreign Relations","CHAPTER I—DEPARTMENT OF STATE","SUBCHAPTER D—CLAIMS AND STOLEN PROPERTY","PART 34—DEBT COLLECTION","Subpart D—Collection Adjustments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-22.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:49Z","sha256":"389d26ae8a67464b00447c42c1c08d0e85755353dc2cb361d8c34e1aca2f81dc","source_id":"us-cfr","stale":true,"prev":"us/22-cfr-34.21","next":"us/22-cfr-34.23"},"notice":"GroundRules: Original legal text. Not legal advice."}