Time value of money : issuers of debt instruments / Jonathan R. Zelnik.
1997
INTERNET
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Items
Details
Author
Title
Time value of money : issuers of debt instruments / Jonathan R. Zelnik.
Former Title
Time value of money : OID and imputed interest 1997-<2021>
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1997]-
Frequency
Updated irregularly
Series
Tax management portfolios ; 182.
Formatted Contents Note
Detailed analysis. I. Introduction
II. Constant-Yield Principles (Fixed-Rate Debt Instruments)
III. Convertible Debt Instruments
IV. Variable Rate Debt Instruments (VRDIs)
V. Inflation-Indexed Debt Instruments
VI. Contingent Payment Debt Instruments (CPDI)
VII. Synthetic Debt Instrument
Integration Under Reg. [section] 1.1275-6
VIII. Issuer OID Reporting and Disclosures
IX. Bond Issuance Premium
X. Payment Ordering Rules
XI. Debt Issuance Costs
XII. Debt Repurchases
XIII. Debt Modifications
Reg. [section] 1.1001-3
XIV. Interest Expense Rules
Working Papers.
II. Constant-Yield Principles (Fixed-Rate Debt Instruments)
III. Convertible Debt Instruments
IV. Variable Rate Debt Instruments (VRDIs)
V. Inflation-Indexed Debt Instruments
VI. Contingent Payment Debt Instruments (CPDI)
VII. Synthetic Debt Instrument
Integration Under Reg. [section] 1.1275-6
VIII. Issuer OID Reporting and Disclosures
IX. Bond Issuance Premium
X. Payment Ordering Rules
XI. Debt Issuance Costs
XII. Debt Repurchases
XIII. Debt Modifications
Reg. [section] 1.1001-3
XIV. Interest Expense Rules
Working Papers.
Summary
" ... examines the tax treatment of issuers 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 issuers of variable rate instruments, inflation-indexed instruments, and contingent payment debt instruments. Also considered are the rules for debt issuance costs, bond issuance premium, convertible debt instruments, the debt integration rules under Reg. [section]1.1275-6, an issuer's OID reporting and legending requirements, the debt modification rules in Reg. [section]1.1001-3, and the rules for applicable high-yield discount obligations (AHYDOs). The analysis in the Portfolio is supported by numerous computational examples illustrating the application of the Code and regulatory rules to issuers of the various types of debt instruments."
Note
Previously authored by Harrison B. McCawley.
"This Portfolio, together with 181 T.M., Time Value of Money -- Holders of Debt Instruments, revises and supersedes 535 T.M., Time Value of Money: OID and Imputed Interest."
Published: Washington, D.C., 1997-2007.
"This Portfolio, together with 181 T.M., Time Value of Money -- Holders of Debt Instruments, revises and supersedes 535 T.M., Time Value of Money: OID and Imputed Interest."
Published: Washington, D.C., 1997-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed February 23, 2023; title from title screen.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
Record Appears in