The Resource Time value of money : holders of debt instruments, Jeff Maddrey, Esq

Time value of money : holders of debt instruments, Jeff Maddrey, Esq

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
Creator
Contributor
Author
Issuing body
Subject
Genre
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."
Member of
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
Instantiates
Publication
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
Publication
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

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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