Hidden Bibliographic Details
| Other authors / contributors: | Tax Management Inc.
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| Frequency: | Updated irregularly.
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| Notes: | Title from title screen (viewed Oct. 1, 2007).
Published: Washington, D.C., 1997-2007.
Includes bibliographical references.
Issued also in print.
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| Summary: | "... examines the tax treatment of the issuers and holders of debt instruments under Code [sections] 1271 et seq. It examines the original issue discount (OID) rules and the Treasury regulations interpreting them as well as the rules governing the tax treatment of market discount and the [section] 7872 rules which impute interest deductions and income to the parties to certain "below market interest" loans. In addition to providing an analysis of the rules, the portfolio contains numerous computational examples, demonstrating the application of the Code and regulations to specific debt instruments. "
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| Other form: | Print version: McCawley, Harrison B. Time value of money. Washington, D.C. : Tax Management, c1997-
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