Atlas Resource Partners (fka ARPJQ)

[StockItOut]

Rocks, see post 1222 as well.
Seems reasonable that as an accounting measure the original debt acquision should be accounted for somewhere at sometime on one's personal tax return. If not for the same year as this new debt cancellation's effective income then for a previous year (on a K-1) where possibly a prior tax return (and those subsequently filed) can be amended to account for and to balance out the income from the current cancelled debt income, the CODI.