Items related to Federal Income Taxation of Debt Instruments
Federal Income Taxation of Debt Instruments is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. 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
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About the Author:
David C. Garlock is a partner in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. From 1986 to 1995, he was a tax partner in the Washington, D.C. office of Dewey Ballantine. Mr. Garlock was an attorney in the U.S. Department of Treasury s Office of Tax Policy from 1982 through 1986 and served as Associate Tax Legislative Counsel. He was the principal author of the 1986 proposed OID regulations and was also an active participant in the development of the 1986 legislation relating to mortgage-backed securities. Mr. Garlock is the author of numerous articles on the taxation of financial products and is an Adjunct Professor of Law at the Georgetown University Law Center. He received is a graduate of Harvard College and recieved his J.D. from Harvard Law School in 1979. MATTHEW S. BLUM is a principal in the National Tax Department of Ernst & Young LLP in Boston, specializing in international tax and the taxation of financial products. Previously, he worked in the Washington, D.C. office of Cadwalader, Wickersham & Taft. His publications include U.S. Proposed Withholding Rules Changes, 7 International Tax Review 35 (1996). He is a graduate of Harvard College and received his J.D. from Harvard Law School in 1986.
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Tyler L. Arbogast is a senior manager in the National Tax Department of Ernst & Young LLP in Washington D.C., specializing in the taxation of financial instruments and products. He is a co-author of an article entitled, LTR 201504004: IRS Offers Welcome Relief on Issue of Whether an Interest Is in Registered Form, 12 J. Tax n Financial Products 39 (2015). He received his B.B.A. with special distinction from the University of Oklahoma in 2006 and his J.D. from Boston College Law School in 2009. --Author Bio
Richard G. Larkins is a partner in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. Prior to joining Ernst & Young, Mr. Larkins was a principal in the Office of Federal Tax Services of Arthur Andersen LLP in Washington, D.C. Mr. Larkins has also worked as a Special Assistant to the Assistant Attorney General in the Tax Division of the U.S. Department of Justice and as an Attorney-Advisor in the IRS Chief Counsel's office. Mr. Larkins is a frequent speaker at tax conferences. He is a graduate of the University of Washington and received his J.D. from the Northwestern University School of Law. In addition to being admitted to the Bar in Illinois and the District of Columbia, Mr. Larkins is a certified public accountant. --Author Bio
Michael K. Yaghmour is a principal in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. Prior to joining Ernst & Young, he was a director in PwC s National Tax Services group in Washington, D.C. Prior to that, he also served as an associate general counsel at Fannie Mae and as a tax associate at Dewey Ballantine. Mr. Yaghmour speaks frequently at tax industry meetings on financial transactions and has authored several articles on the subject. He received his B.S. in Business Administration and Accounting from the University of Kansas in 1998 and his J.D. magna cum laude from Harvard Law School in 2001. He is admitted to the Bar in the District of Columbia and Oklahoma. --Author Bio
Richard G. Larkins is a partner in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. Prior to joining Ernst & Young, Mr. Larkins was a principal in the Office of Federal Tax Services of Arthur Andersen LLP in Washington, D.C. Mr. Larkins has also worked as a Special Assistant to the Assistant Attorney General in the Tax Division of the U.S. Department of Justice and as an Attorney-Advisor in the IRS Chief Counsel's office. Mr. Larkins is a frequent speaker at tax conferences. He is a graduate of the University of Washington and received his J.D. from the Northwestern University School of Law. In addition to being admitted to the Bar in Illinois and the District of Columbia, Mr. Larkins is a certified public accountant. --Author Bio
Michael K. Yaghmour is a principal in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. Prior to joining Ernst & Young, he was a director in PwC s National Tax Services group in Washington, D.C. Prior to that, he also served as an associate general counsel at Fannie Mae and as a tax associate at Dewey Ballantine. Mr. Yaghmour speaks frequently at tax industry meetings on financial transactions and has authored several articles on the subject. He received his B.S. in Business Administration and Accounting from the University of Kansas in 1998 and his J.D. magna cum laude from Harvard Law School in 2001. He is admitted to the Bar in the District of Columbia and Oklahoma. --Author Bio
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- PublisherCch Inc
- Publication date2016
- ISBN 10 0808045245
- ISBN 13 9780808045243
- BindingPaperback
- Number of pages1368
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