The Final Regulations generally adopt the 2018 Proposed Regulations regarding the coordination with IRC Sections 465, 469 and 461(l) and continue to reserve on rules regarding discharge of indebtedness under IRC Section 108. For more details on Treas. Reg. Section 1.163(j)-3, see EY...
The receiver section performs the serial-to-parallel conversion on the input data, synchronizing the resulting 20-bit wide parallel data to the extracted reference clock (RX_CLK). It then decodes the 20 bit wide data using 8-bit/10-bit decoding format resulting in 16 bits of parallel data ...