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