Section 1274 and COD Income due to Modification of the Interest Rate in a Debt Instrument

Section 1274 and COD Income due to Modification of the Interest Rate in a Debt Instrument

"Richard M. Lipton" focuses on the tax treatment under Section 1274 of the modification of the interest rate in a debt instrument in situations not subject to the special rule relating to reorganizations

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Veröffentlicht in:Taxes (Chicago, Ill.) Ill.), 1990-07, Vol.68 (7), p.504
1. Verfasser: Lipton, Richard M
Format: Artikel
Sprache:eng
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Zusammenfassung:"Richard M. Lipton" focuses on the tax treatment under Section 1274 of the modification of the interest rate in a debt instrument in situations not subject to the special rule relating to reorganizations
ISSN:0040-0181