Time value of money : holders of debt instruments
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The work Time value of money : holders of debt instruments represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Time value of money : holders of debt instruments
Resource Information
The work Time value of money : holders of debt instruments represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Time value of money : holders of debt instruments
- 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
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 181 (INTERNET)
- Nature of contents
- dictionaries
- Regularity
- complete irregular
- Series statement
- U.S. income portfolios
- Series volume
- 181
Context
Context of Time value of money : holders of debt instrumentsWork of
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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/resource/eni5RP3Y3Go/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/resource/eni5RP3Y3Go/">Time value of money : holders of debt instruments</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>