Wolters Kluwer

Federal Income Taxation of Debt Instruments (6th Edition)

Book - Looseleaf
Author(s): David C. Garlock
Published: 11/19/2010


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ISBN: 9780808025795
Offer Number: 0-6469-501
Pages: 1368
Binding: Loose-leaf book
Volumes: One (1) volume...
Size: 6" x 9"
Material ID: 10035041-7777

Federal Income Taxation of Debt Instruments (6th Edition) is the definitive reference for the complicated issues involved with debt instruments. This new edition for 2011 contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. The book covers virtually every aspect of the taxation of debt instruments and many related areas.

Significant changes found in the Sixth Edition include:

  • substantial revision of the discussion of distressed debt instruments
  • new material discussing debt with multiple obligors
  • coverage of the new regulations governing the deferral of COD income under Code Sec. 108(i)
  • substantial revision of the entire chapter governing withholding and information reporting, including coverage of FACTA (Fair and Accurate Credit Transactions Act)
  • updating of the discussions of consolidated return considerations, including the rules governing intercompany obligations
  • reorganization and clarification of the materials dealing with debt modifications and the consequences of debt exchanges

The 6th Edition includes an updated CD ROM containing Microsoft® Excel® spreadsheets illustrating the tables and examples found in the text of Federal Income Taxation of Debt Instruments.

Federal Income Taxation of Debt Instruments (6th Edition) is now available in an eBook format which you can download to your computer instantly.