Author : David C. Garlock
Publisher : Cch Incorporated
Page : 1368 pages
File Size : 48,52 MB
Release : 2011-11
Category : Business & Economics
ISBN : 9780808028406
Federal Income Taxation of Debt Instruments is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.
Author : David C. Garlock
Publisher : Aspen Publishers
Page : 866 pages
File Size : 47,85 MB
Release : 1994
Category : Conditional sales
ISBN :
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.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 82 pages
File Size : 41,60 MB
Release : 2012-08-16
Category : Business & Economics
ISBN : 1498340067
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author : United States. Internal Revenue Service
Publisher :
Page : 234 pages
File Size : 38,44 MB
Release : 1986
Category : Income tax
ISBN :
Author :
Publisher :
Page : 112 pages
File Size : 14,27 MB
Release : 1998
Category : Agriculture
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 72 pages
File Size : 16,63 MB
Release : 1985
Category : Income tax
ISBN :
Author : United States. Congress
Publisher :
Page : 1324 pages
File Size : 14,32 MB
Release : 1968
Category : Law
ISBN :
Author : David C. Garlock
Publisher :
Page : pages
File Size : 14,2 MB
Release : 2013-11-15
Category : Reference
ISBN : 9780808035336
Author :
Publisher :
Page : 1276 pages
File Size : 36,14 MB
Release : 2012
Category : Administrative law
ISBN :
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Author : Steven M. Bragg
Publisher : John Wiley & Sons
Page : 1630 pages
File Size : 23,45 MB
Release : 2011-09-26
Category : Study Aids
ISBN : 1118156277
The most practical, authoritative guide to GAAP – now made even more useful: your purchase of Wiley GAAP 2012 includes a free ePDF of the entire book! Wiley GAAP 2012 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2012 With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!
