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. CONTENTS: – Basic Concepts – Determining Total Original Issue Discount – Imputed Interest on Debt Issued for Property – Below-Market and Intercompany Loans – Current Inclusion and Deduction of OID – Accounting for Interest – Short-term Obligations – Variable Rate Debt Instruments – Contingent Debt Instruments and Integration – OID: Additional Special Topics – Market Discount – Bond Premium – Sales, Exchanges, Recapitalizations and Redemptions – Debt Modifications – Cancellation of Debt – Coupon Stripping – Information Reporting and Withholding – International Issues

A comprehensive, current survey of investment products and instruments

Thorough, accessible, and up to date, Financial Instruments is a guide to all of the financial products currently being traded in the world’s markets. Through plain language and in a user-friendly format, David M. Weiss, author of After the Trade Is Made, outlines the many tools available and their unique functions, features, and structures.

Weiss breaks financial instruments into four broad groups: equities, debt, derivatives, and mutual funds. Under each heading, he explores the many types of related products, including exotic investments such as:

? American Depositary Receipts
? Asset-Backed Securities
? Structured Debt
? Futures
? Swaps
? Unit Investment Trusts

Financial Instruments is an indispensable tool for finance professionals-portfolio managers, brokers, financial planners, and institutional investors. It’s also a definitive resource for sophisticated individual investors.

Product Features

• Used Book in Good Condition