Partial payment installment agreements aren’t nearly as widespread ... explore and consider additional changes to the instructions for Form 9465, “Installment Agreement Request”; extend the Accounts ...

The U.S. Department of Housing and Urban Development (HUD) on Wednesday issued a mortgagee letter that implements the Federal Housing Administration’s (FHA) payment supplement partial claim.

In contrast, if the creditor recapitalizes debt into stock, it may have a reorganization, or if it accepts partial payment for the whole debt, it will recognize a capital loss.