The Resource Time value of money : holders of debt instruments, Jeff Maddrey, Esq
Time value of money : holders of debt instruments, Jeff Maddrey, Esq
Resource Information
The item Time value of money : holders of debt instruments, Jeff Maddrey, Esq 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 : holders of debt instruments, Jeff Maddrey, Esq 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 holders of debt instruments under Code [section] 1271 et seq. It examines the original issue discount (OID) rules as well as the rules governing the tax treatment of holders of variable rate instruments, inflation-indexed instruments and short-term obligations. Also considered are the regulatory OID rules applicable to holders of contingent payment debt instruments. The tax treatment of debt instruments acquired by holders at a market premium or at a market discount is analyzed in depth. Other topics addressed include the tax treatment of distressed debt, debt modifications and coupon stripping transactions. The analysis in the Portfolio is supported by numerous computational examples illustrating the application of the Code and regulatory rules to holders of the various types of debt instruments."
- Language
- eng
- Extent
- 1 online resource
- Contents
-
- Detailed analysis. Introduction
- Yield on a debt instrument
- Tax accounting for yield/interest
- Variable rate debt instruments (VRDIs), inflation-indexed, and short-term debt obligations
- Contingent payment debt instruments
- Premium/discount
- Distressed debt
- Modifications
- Coupon strips
- Synthetic debt under reg. [section] 1.1275-6
- Additional OID related issues
- Table of worksheets
- Label
- Time value of money : holders of debt instruments
- Title
- Time value of money
- Title remainder
- holders of debt instruments
- Statement of responsibility
- Jeff Maddrey, Esq
- Language
- eng
- Summary
- " ... examines the tax treatment of holders of debt instruments under Code [section] 1271 et seq. It examines the original issue discount (OID) rules as well as the rules governing the tax treatment of holders of variable rate instruments, inflation-indexed instruments and short-term obligations. Also considered are the regulatory OID rules applicable to holders of contingent payment debt instruments. The tax treatment of debt instruments acquired by holders at a market premium or at a market discount is analyzed in depth. Other topics addressed include the tax treatment of distressed debt, debt modifications and coupon stripping transactions. The analysis in the Portfolio is supported by numerous computational examples illustrating the application of the Code and regulatory rules to holders of the various types of debt instruments."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Maddrey, Jeff
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 181 (INTERNET)
- Nature of contents
- dictionaries
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
- Tax Management Inc
- Series statement
- U.S. income portfolios
- Series volume
- 181
- http://library.link/vocab/subjectName
-
- Interest
- Income tax deductions for interest
- Label
- Time value of money : holders of debt instruments, Jeff Maddrey, Esq
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Yield on a debt instrument -- Tax accounting for yield/interest -- Variable rate debt instruments (VRDIs), inflation-indexed, and short-term debt obligations -- Contingent payment debt instruments -- Premium/discount -- Distressed debt -- Modifications -- Coupon strips -- Synthetic debt under reg. [section] 1.1275-6 -- Additional OID related issues -- Table of worksheets
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)1035420340
- Label
- Time value of money : holders of debt instruments, Jeff Maddrey, Esq
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Yield on a debt instrument -- Tax accounting for yield/interest -- Variable rate debt instruments (VRDIs), inflation-indexed, and short-term debt obligations -- Contingent payment debt instruments -- Premium/discount -- Distressed debt -- Modifications -- Coupon strips -- Synthetic debt under reg. [section] 1.1275-6 -- Additional OID related issues -- Table of worksheets
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)1035420340
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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--holders-of-debt/K-Xp2wJvcu4/" 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--holders-of-debt/K-Xp2wJvcu4/">Time value of money : holders of debt instruments, Jeff Maddrey, Esq</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>
