| before the debt cancellation | 10 | temporal |
| at the time | 6 | temporal |
| for purposes of section | 3 | purpose |
| taxpayer → be → insolvent | 126 |
| taxpayer → become → insolvent | 5 |
| negative | neutral | positive |
| 0.394 | 0.574 | 0.032 |
| Raw frequency | 131 |
| Normalized frequency | 0.737 |
| Modifier score | 0.900 |
| Perplexity | 130.772 |