Time value of money OID and imputed interest /
"... examines the tax treatment of the issuers and holders of debt instruments under Code [sections] 1271 et seq. It examines the original issue discount (OID) rules and the Treasury regulations interpreting them as well as the rules governing the tax treatment of market discount and the [secti...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c1997]-
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| Series: | Tax management portfolios ;
535 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20535 |
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