The Resource A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)

A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)

Label
A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)
Title
A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)
Creator
Subject
Language
eng
Summary
In the third installment of a three-part special report, the author completes his risk-based analysis of credit derivatives under new IRC section 901(l). This part discusses two tangential issues: (1) how section 901(l) may apply to debt instruments integrated with their hedges under the foreign currency translation and original issue discount rules of reg. sections 1.988-5 and 1.1275-6, respectively, and (2) how the "option or obligation to sell" inherent in any fixed-term instrument affects applying section 901(l)
Citation source
In: Tax notes international. - Arlington. - Vol. 44 (2006),
http://library.link/vocab/creatorName
Bogos, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
credit derivative
Label
A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)
Instantiates
Publication
Label
A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 3)
Publication

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