Federal Income Taxation of Debt Instruments [Hardcover]

David C. Garlock (Author), Reuven S. Avi-Yonah (Author)

Book Description

ISBN-10: 0133568253 | ISBN-13: 978-0133568257 | Publication Date: October 1994 | Edition: 3 Lslf Sub

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 and imputed interested and 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 and 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, and concise, this book is the most authoritative step-by-step practice guide available.

Editorial Reviews

From the Publisher

Updated annually

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. --This text refers to the Ring-bound edition.

Product Details

• Hardcover
• Publisher: Aspen Law & Business; 3 Lslf Sub edition (October 1994)
• Language: English
• ISBN-10: 0133568253
• ISBN-13: 978-0133568257
• Product Dimensions: 10.2 x 8 x 1.8 inches
• Shipping Weight: 4.7 pounds
• Amazon Best Sellers Rank: #10,288,632 in Books (See Top 100 in Books)

More About the Author

Discover books, learn about writers, read author blogs, and more.