Federal Income Taxation of Debt Instruments
Auteur : David C. Garlock, Kyle H. Klein, Tyler L. Arbogast, Matthew S. Blum, Richard G. Larkins
Date de publication : 2015
Éditeur : Wolters Kluwer
Nombre de pages : 1784
Résumé du livre
Federal Income Taxation of Debt Instruments is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.