The Resource Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource)
Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource)
Resource Information
The item Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- "... 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 [section] 7872 rules which impute interest deductions and income to the parties to certain "below market interest" loans. In addition to providing an analysis of the rules, the portfolio contains numerous computational examples, demonstrating the application of the Code and regulations to specific debt instruments. "
- Language
- eng
- Note
-
- Title from title screen (viewed Oct. 1, 2007)
- Published: Washington, D.C., 1997-2007
- Contents
-
- Detailed analysis. Scope, background and organization
- Original issue discount
- Imputation of interest
- Variable rate Debt Instruments
- Debt instruments that provide one or more contingent payments
- Market discount; bond premium; election under regs. [section] 1.1272-3; DIs purchased between payment dates, short-term obligations, etc.
- Below market loans
- Working papers
- Label
- Time value of money : OID and imputed interest
- Title
- Time value of money
- Title remainder
- OID and imputed interest
- Statement of responsibility
- by Harrison B. McCawley
- Language
- eng
- Summary
- "... 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 [section] 7872 rules which impute interest deductions and income to the parties to certain "below market interest" loans. In addition to providing an analysis of the rules, the portfolio contains numerous computational examples, demonstrating the application of the Code and regulations to specific debt instruments. "
- Additional physical form
- Issued also in print
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- McCawley, Harrison B
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 535 (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
- Tax Management Inc
- Series statement
- U.S. income portfolios
- Series volume
- 535
- http://library.link/vocab/subjectName
-
- Interest
- Income tax deductions for interest
- Label
- Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource)
- Note
-
- Title from title screen (viewed Oct. 1, 2007)
- Published: Washington, D.C., 1997-2007
- Bibliography note
- Includes bibliographical references
- Color
- mixed
- Contents
- Detailed analysis. Scope, background and organization -- Original issue discount -- Imputation of interest -- Variable rate Debt Instruments -- Debt instruments that provide one or more contingent payments -- Market discount; bond premium; election under regs. [section] 1.1272-3; DIs purchased between payment dates, short-term obligations, etc. -- Below market loans -- Working papers
- Dimensions
- unknown
- Form of item
- online
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60337589
- System details
- Mode of access: World Wide Web
- Label
- Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource)
- Note
-
- Title from title screen (viewed Oct. 1, 2007)
- Published: Washington, D.C., 1997-2007
- Bibliography note
- Includes bibliographical references
- Color
- mixed
- Contents
- Detailed analysis. Scope, background and organization -- Original issue discount -- Imputation of interest -- Variable rate Debt Instruments -- Debt instruments that provide one or more contingent payments -- Market discount; bond premium; election under regs. [section] 1.1272-3; DIs purchased between payment dates, short-term obligations, etc. -- Below market loans -- Working papers
- Dimensions
- unknown
- Form of item
- online
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60337589
- System details
- Mode of access: World Wide Web
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Time-value-of-money--OID-and-imputed-interest/q2j5jUCj1jk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Time-value-of-money--OID-and-imputed-interest/q2j5jUCj1jk/">Time value of money : OID and imputed interest, by Harrison B. McCawley, (electronic resource)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
