Cancellation of Debt (COD) Income. Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income.
1 Liver blood tests are designed to show evidence that abnormalities, for example, inflammation, liver cell damage, has or is occurring within the liver.  The blood tests most frequently used for liver disease are the aminotransferases (alanine aminotransferase or ALT and aspartate aminotransferase or AST).
What are liver tests? Liver tests (LTs) are blood tests used to assess the general state of the liver or biliary system. Few of these tests actually measure how well the liver or biliary system is functioning, but rather reflect the presence of damage or inflammation. LTs are used to guide the physician along with the history and physical examination, in the diagnosis and management of a number of liver diseases.