Federal Income Taxation of Debt Instruments

Now in its Third Edition, FEDERAL INCOME TAXATION OF DEBT INSTRUMENTS is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive, one-volume treatise contains clear interpretations of the basic rules governing original issue discount & imputed interested & detailed coverage of many specialized topics. In addition to complete coverage of the final OID Regulations, the new edition covers every aspect of the current regulations & thoroughly analyzes all related areas, including: Market discount Short-term obligations Coupon stripping Bond premiums Variable rate debt instruments Contingent payment obligations Debt workouts Mortgage-backed securities Complete, current, & concise, this book is the most authoritative step-by-step practice guide available.Garlock, David C. is the author of 'Federal Income Taxation of Debt Instruments' with ISBN 9780132250535 and ISBN 0132250535.