The Resource IRS takes aim at hybrid securities

IRS takes aim at hybrid securities

Label
IRS takes aim at hybrid securities
Title
IRS takes aim at hybrid securities
Creator
Subject
Summary
Discussion of 1994 US Internal Revenue Service pronouncements as to when securities can be treated as debt or equity for US tax purposes. Explains that the Internal Revenue Service may not allow instruments to be designed as debt for tax purposes but as equity for other purposes. Also presents the facts and circumstances determining how a security will be taxable for federal income tax purposes
Citation source
In: International Tax Review. - Vol. 5 (1994),
http://library.link/vocab/creatorName
Spector, P.H
Language note
English
http://library.link/vocab/subjectName
  • securities
  • tax planning
  • financial instrument
Label
IRS takes aim at hybrid securities
Instantiates
Publication
Abbreviated title
Int TR
Label
IRS takes aim at hybrid securities
Publication
Abbreviated title
Int TR

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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