{
  "id": "DED_SEC357C3_DEDUCTIBLE_LIABILITIES",
  "name": "Exclusion of Deductible Liabilities from Gain Calculation",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to Section 351 transfers where the liability transferred would have been deductible by the transferor upon payment.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes liabilities that would give rise to a deduction (like accounts payable for cash-basis taxpayers) from the calculation of 'liabilities in excess of basis' to avoid triggering gain.",
  "irc_reference": "IRC §357(c)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}