The Resource New rules proposed for debt-equity classification

New rules proposed for debt-equity classification

Label
New rules proposed for debt-equity classification
Title
New rules proposed for debt-equity classification
Creator
Subject
Language
eng
Summary
In April 2016, the US Treasury proposed new Regulations under section 385 of the Internal Revenue Code that are intended to govern the classification of instruments between related entities as debt or equity in a variety of circumstances. The author discusses the two aspects of the proposed Regulations that represent a significant change in direction compared to traditional US authorities on debt-equity classification
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 18 (2016),
http://library.link/vocab/creatorName
Carman, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • debt capital
  • equity capital
  • financial instrument
  • entity classification
  • income classification
  • case law
Label
New rules proposed for debt-equity classification
Instantiates
Publication
Label
New rules proposed for debt-equity classification
Publication

Library Locations

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