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)

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
Creator
Contributor
Subject
Genre
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. "
Member of
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)
Instantiates
Publication
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)
Publication
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

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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