Time value of money : OID and imputed interest /
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| Author / Creator: | McCawley, Harrison B. |
|---|---|
| Imprint: | Arlington, VA : Tax Management, [c1997]- |
| Language: | English |
| Series: | U.S. income portfolios ; 535 Tax management portfolios ; 535. |
| Subject: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669483 |
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| 043 | |a n-us--- | ||
| 050 | 4 | |a XXKF6289.A1 |b T35 no. 535 | |
| 049 | |a BNAM | ||
| 100 | 1 | |a McCawley, Harrison B. |0 http://id.loc.gov/authorities/names/n87145608 |1 http://viaf.org/viaf/65520951 | |
| 245 | 1 | 0 | |a Time value of money : |b OID and imputed interest / |c by Harrison B. McCawley. |
| 260 | |a Arlington, VA : |b Tax Management, |c [c1997]- | ||
| 310 | |a Updated irregularly. | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a computer |b c |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/c | ||
| 338 | |a online resource |b cr |2 rdacarrier |0 http://id.loc.gov/vocabulary/carriers/cr | ||
| 490 | 1 | |a U.S. income portfolios ; |v 535 | |
| 500 | |a Title from title screen (viewed Oct. 1, 2007). | ||
| 500 | |a Published: Washington, D.C., 1997-2007. | ||
| 530 | |a Issued also in print. | ||
| 520 | |a "... 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. " | ||
| 505 | 0 | |a Detailed analysis. Scope, background and organization -- Original issue discount -- Imputation of interest -- Variable rate Debt Instruments -- Debt instruments that provide one or more contingent payments -- Market discount; bond premium; election under regs. [section] 1.1272-3; DIs purchased between payment dates, short-term obligations, etc. -- Below market loans -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 650 | 0 | |a Interest |x Taxation |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2009127383 | |
| 650 | 0 | |a Income tax deductions for interest |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008123134 | |
| 710 | 2 | |a Tax Management Inc. |1 http://viaf.org/viaf/147736479 | |
| 776 | 0 | 8 | |i Print version: |a McCawley, Harrison B. |t Time value of money. |d Washington, D.C. : Tax Management, c1997- |w (OCoLC)37138416 |
| 830 | 0 | |a Tax management portfolios ; |v 535. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20535 |y Bloomberg Law |z Restricted to University of Chicago Law School users |
| 903 | |a HeVa | ||
| 903 | |a HeVa | ||
| 929 | |a etemp | ||
| 999 | f | f | |i 1e42a858-489b-5df8-a206-5b483acb603a |s 4223c615-d2c7-566c-adce-1c8e80249a57 |
| 928 | |t Library of Congress classification |a XXKF6289.A1 T35 no. 535 |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/product/tax/citation/tm%20535 |z Bloomberg Law |g ebooks |i 11872516 | ||