Loseless cut and merge audio?

I know some programs to do that, but i need to cut only a part of the song to discard it and save the rest.

I’m not sure what you are asking for, but it sounds like you want an audio editing program.
The simplest option is Audacity. It’s free and very versatile.

but i want to cut it without recording

You want to make a music file that has a section in the middle edited out?
Audacity can do that.
You want to make a music file playback so that it just skips a section in the middle without actually altering the file? (And you don’t want to create a separate, new edited file?)
There isn’t anything that does that per se.
However, if the source file is flac, you could theoretically write a cue file that includes the edit in it. Don’t know why you’d go through the extra work.

I try to avoid dealing with cue files, so I’m not sure of how many formats they work with.

if source flac/wav/alac or other lossless, and editing in audacity or such, and exporting lossless, project lossless.

having loss/distortion if effects sometime, but straight cut lossless

Easy as 1-2-3 with soundforge, but not free. You select the part to cut. You press del. You save in lossless.
If you want to a precise selection, it might require a bit more skills (you zoom and look at samples, just like you would at pixels with photoshop).
You might mix , left/right part at the "junction", or use some interpolation, to avoid hearing an unpleasing pop.

Probably audacity allows the same thing.

Use Audacity.

Or better yet, send me the file and I’ll do it for you.