Federal Income Taxation of Debt Instruments (2018) (Currently Unavailable)

Author(s): Matthew S. Blum, David C. Garlock, Tyler L. Arbogast, Michael K. Yaghmour, Richard G. Larkins

Published: Dec 11, 2017

ISBN: 9780808047131
Product Number: 10038580-0003
Volumes: 1
Update Frequency: Annually
1368 Pages

Federal Income Taxation of Debt Instruments is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.

Table of Contents

Federal Income Taxation of Debt Instruments (2018)

Topics and Content

Basic Concepts
Determining Total Original Issue Discount
Imputed Interest on Debt Issued for Property
Below-Market and Intercompany Loans
Current Inclusion and Deduction of OID
Accounting for Interest
Short-term Obligations
Variable Rate Debt Instruments
Contingent Debt Instruments and Integration
OID: Additional Special Topics
Market Discount
Bond Premium
Sales, Exchanges, Recapitalizations and Redemptions
Debt Modifications
Cancellation of Debt
Coupon Stripping
Information Reporting and Withholding
International Issues