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The Federal Income Taxation of Mortgage-Backed Securities

Author : James M. Peaslee

Publisher : Irwin Professional Publishing

Page : 737 pages

File Size : 50,79 MB

Release : 1994

Category : Business & Economics

ISBN : 9781557384836

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Book Description

The explosive growth of the mortgage-backed securities marketplace, along with the sheer complexity of federal tax regulations, has created the need for a clear, comprehenisve treatment of the taxation of these important instruments. The Federal Income Taxation of Mortgage-Backed Securities fulfills this need for issuers, investors and sponsors alike. Since its publication in 1989, the first edition has become the standard text in the area. This edition takes account of the many changes in the law and marketplace in the last five years. The book offers a complete review of the current tax treatment of all major types of mortgage-backed securities, including: fixed and floating rate CMOs; pass-throughs and loan particpations; regular and residual interest in REMICs; interest-only and principal-only strips; senior and subordinated pass-through certificates.











Federal Income Taxation of Debt Instruments

Author : David C. Garlock

Publisher : Aspen Publishers

Page : 866 pages

File Size : 50,86 MB

Release : 1994

Category : Conditional sales

ISBN :

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Book Description

Now in its Fourth 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 contams 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 -- Belowmarket and intercompany loans -- 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.





The Handbook of Commercial Mortgage-Backed Securities

Author : Frank J. Fabozzi

Publisher : John Wiley & Sons

Page : 522 pages

File Size : 45,98 MB

Release : 1998-09-15

Category : Business & Economics

ISBN : 9781883249496

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Book Description

The Handbook of Commercial Mortgage-Backed Securities is a cornerstone reference in this emerging sector of the structured finance market. This Second Edition provides updated coverage of the market, the instruments, the tools used to assess these securities, and tax accounting issues. In addition to an overview of the commercial real estate finance and commercial property markets, this book also covers property-market framework for bond investors, the role of the servicer, an investor's perspective on commercial mortgage-backed coupon strips, defaults on commercial mortgages, assessing credit risk, an options approach to valuation and risk analysis, legal perspectives on disclosure issues, and federal income taxation.