Search results with tag "Issue price determination"

Taxation of Debt Instruments: OID and AHYDO Rules ...

Special issue price determination rules are provided where an instrument is issued as part of an investment unit (Code §1273(c)(2) and Treas. Reg. §1.1273-2(h)(1)) -The issue price of the investment unit is determined under the applicable issue price rules, and is then allocated between the

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