Federal Income Taxation of Debt Instruments (Fifth Edition)Topics and Contents |
| Basic Concepts |
| Determining Total Original Issue Discount |
| Imputed Interest on Debt Issued for Property |
| Below-Market and Intercompany Loans |
| Current Inclusion and Deduction of OID |
| Accounting for Interest |
| Short-Term Obligations |
| Variable Rate Debt Instruments |
| Contingent Debt Instruments and Integration |
| OID: Additional Special Topics |
| Market Discount |
| Bond Premium |
| Sales, Exchanges, Recapitalizations and Redemptions |
| Debt Modifications |
| Cancellation of Debt |
| Coupon Stripping |
| Information Reporting and Withholding |
| International Issues |