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Time value of money : holders of debt instruments

Author: Jeff Maddrey; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management Inc., [2018]-
Series: Tax management portfolios, 181.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
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  Read more...
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Additional Physical Format: Online version:
Maddrey, Jeff.
Time value of money.
Arlington, VA : Tax Management Inc., [2018]-
(OCoLC)1035420340
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Jeff Maddrey; Tax Management Inc.,
ISBN: 9781633592315 1633592316
OCLC Number: 1030438997
Description: 1 volume (loose-leaf) ; 28 cm.
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.
Series Title: Tax management portfolios, 181.
Responsibility: by Jeff Maddrey, Esq.

Abstract:

" ... 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."

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