Who pays the real estate commission in a short sale the seller or buyer?

The bank insists I put the house up for a short sale before they agree to allow me to deed it back in lieu of foreclosure.
Do I have to pay the real estate commission if it is sold in a short sale?

I am considering buying a condo that is what you call “short sell”. What does that mean to the buyer?

Do I have to find a buyer if I go for SHORT-SELL of my house?

I want to SHOERT-SELL my house. Do I have to find the buyer? What would happened if I could not find a buyer? Does the Bank go for foreclosure?

Can a home buyer negotiate the price of a short sell resale home?

What is the TAX Implication on the Buyer of Short Sell Properties?

Here’s the scenario:
- the house was put on Short Sell for $200K.. the owner still owes the bank $300K.
- one of the bidders was able to get the house with bank approval for $200K.

Question is….what is the tax implication on the buyer side on aboves case. Will the buyer be taxed on the remaining $100K as income? Anyway, can you explain to me what the buyer will owe from the IRS in this scenario?
How will the buyer get taxed by IRS given this case this case?