(type of debts defined in 11 U.S.C. Sec. 523(a) excludible in Chapter 12 proceeding regardless of whether debtor a corporation or individual; even though Sec. 523(a) could not be harmonized with Sec. 1228, Sec. 1228 controlling because it was more specific, applicable only in Chapter 12, than Sec. 523(a) which applies regardless of chapter).