12401current Inclusion of Original Issue Discount As Interest Income

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\u182\'3f 12401.Current inclusion of original issue discount as..., 33A Am. Jur.
2d...
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33A Am. Jur. 2d Federal Taxation \u182\'3f 12401
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American Jurisprudence, Second Edition
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January 2019 Update
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Federal Taxation
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\u182\'3f 12000. Income\u8212\'3fTaxable and Exempt
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\u182\'3f 12400. Original Issue Discount (OID) as Taxable Interest.
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\u182\'3f 12401. Current inclusion of original issue discount as interest income.
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The holder of a debt instrument specified at
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\u182\'3f 12407
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that is issued with original issue discount (OID, see
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\u182\'3f 12408
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) must include a portion of that OID in income, as interest, in each year he holds
the debt instrument, even though the OID isn\rquote t paid until maturity.
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A cash-basis holder can\rquote t defer inclusion of the OID until it\rquote s
actually paid.
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For how to determine the amount of currently includible OID, see
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\u182\'3f 12437 et seq.
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For exception to these rules for certain holders, see
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\u182\'3f 12403
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.
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For an election to treat all interest on a debt instrument as OID, see
}
\u182\'3f 12413
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.
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Gaffney, Thomas, (1997) TC Memo 1997-249
, RIA TC Memo \u182\'3f 97249.
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\u182\'3f 12401.Current inclusion of original is..., 33A Am. Jur. 2d Federal
Taxation \u182\'3f 12401
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Going Public and the Public Corporation s 5:76.58, Original issue discount
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Going Public and the Public Corporation
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In a nutshell, it is essential in Rule 144A / Regulation S offerings to involve a
tax lawyer. Among other things, a tax attorney should prepare or review the
discussion of tax...
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2018
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Going Public Handbook s 2:90.44, Original issue discount
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In a nutshell, it is essential in Rule 144A / Regulation S offerings to involve a
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2018
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40 No. 3 Securities and Federal Corporate Law Report Newsletter 1, 44A/REGULATION
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This Report represents the final installment in a series reviewing current offering
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offerings. This...
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\u182\'3f 12401.Current inclusion of original is..., 33A Am. Jur. 2d Federal
Taxation \u182\'3f 12401
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1997 WL 290973, U.S.Tax Ct., 1997
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This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules
180, 181, and 182. Respondent determined a deficiency in petitioners\rquote
Federal income tax for 1993...
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