Time value of money : holders of debt instruments / Jeff Maddrey, Esq.

Arlington, VA : Tax Management Inc., [2018]-

1 online resource.

Updated irregularly

Tax management portfolios ; 181.

" ... examines the tax treatment of holders 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 holders of variable rate instruments, inflation-indexed instruments and short-term obligations. Also considered are the regulatory OID rules applicable to holders of contingent payment debt instruments. The tax treatment of debt instruments acquired by holders at a market premium or at a market discount is analyzed in depth. Other topics addressed include the tax treatment of distressed debt, debt modifications and coupon stripping transactions. The analysis in the Portfolio is supported by numerous computational examples illustrating the application of the Code and regulatory rules to holders of the various types of debt instruments."

Includes bibliographical references.

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Print version: Maddrey, Jeff. Time value of money. Arlington, VA : Tax Management Inc., [2018]-

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