Browse Discount (Finance) topic

Subtopics (10)

• Accounting and auditing
• Analysis
• Cases
• Comparative analysis
• Evaluation
• Laws, regulations and rules
• Management
• Taxation
• Usage
• Valuation

Articles

Title	Author	Type	Date	Words
2009 Economic Stimulus Package: Certain Debt Repurchases by Businesses Granted Relief from Tax on Cancellation of Indebtedneses Income.	Barry, James	Law overview	Feb 24, 2009	815
Office landlords join city stimulus.		Brief article	Feb 23, 2009	191
Certain debt obligations not subject to AHYDO restrictions.	Cook, Mark G.		Dec 1, 2008	1463
Dunn does it again.	Friske, Karyn Bybee; Pulliam, Darlene		Mar 1, 2008	640
Ninth Circuit Issues Important Decision On Bundled Discounts in PeaceHealth.			Sep 14, 2007	1259
Ninth Circuit Adopts A Cost-Based Standard To Evaluate Whether A Competitor's Bundled Discounts Are Anticompetitive.			Sep 14, 2007	1256
PUC redesigns, expands electricity assistance program.	Patch, Doug		Oct 13, 2006	662
FLP valuation discounts approved.	Hills, Marvin D.		Sep 1, 2006	1024
Tax court determines valuation discounts.	O'Driscoll, David		Jan 1, 2006	834
The truth about PPO discounts: watch for exaggerated comparisons and misleading data.	O'Farrell, Kathryn		Jul 1, 2005	601
Capitalizing and amortizing debt issuance costs.	Yanchisin, Helen		Mar 1, 2005	2163
Private annuity not subject to OID provisions.	O'Driscoll, David		Mar 1, 2004	589
Valuation of FLP interests.	Szymkowiak, Dennis J.		May 1, 2000	695
Estate of Simplot: the Tax Court applies a significant premium to voting privileges.	Pratt, David; Bucher, Elaine M.		Apr 1, 2000	3390
La Crosse Footwear Further Limits Benefit of Bargain Inventory Purchases.	Bruce, Judi		Mar 1, 2000	555
Reduced value for gift and estate taxes.	Berger, Harvey		Feb 1, 2000	590
Tax advantages in fractionalizing ownership.	Lusby, Roger W., III		Dec 1, 1999	481
FLPs and valuation discounts.	Lindbloom, John W.		Oct 1, 1999	592
Effect of OID final regs. on private annuities.	Lee, Shirley K.		Jun 1, 1999	3568
Minority interest discounts: a quantitative approach for real estate limited partnerships.	Webb, Dennis A.		Apr 1, 1999	5162
Final regs. on contingent payment debt instruments leave questions on nonmarket-based contingencies.	Mortenson, Paul D.		Jul 1, 1997	6308
OID accruals on securities with doubtful collectibility.	Siegel, Robert S.		Nov 1, 1996	1285
Information reporting for publicly offered OID instruments.	Ross, Cary		Sep 1, 1996	584
Falling federal interest rates can precipitate interest disallowance.	Coughlin, Theresa A.		Jul 1, 1996	817
Original issue discount and the "LTV risk" reconsidered.	Nemiroff, Craig	Case Note	Jun 1, 1996	14008
Issuing stock warrants or other property may produce additional interest deductions for borrower.	Taylor, David E.		May 1, 1996	1032
Four steps to useful present values.	Bahnson, Paul R.		May 1, 1996	2762
IRS limits "qualified stated interest" on debt instruments.	Ruempler, Henry C.		Jan 1, 1996	679
Valuation of closely held stock.	Phelps, Mary Brooke		Dec 1, 1995	412
"Swing vote" attributes of transferred stock: implications for minority interest discounts.	Woodson, William I.		Sep 1, 1995	6034
Recent developments in discount window policy.	Clouse, James A.		Nov 1, 1994	8217
Restaurateurs split on utility of new dining-out card.	Glover, Kara		Sep 5, 1994	748
OID deferral opportunities.	Alligood, Jeffrey E.		Sep 1, 1994	1422
Basis of tax-exempt bonds.	Lynch, James M.		Sep 1, 1994	896
Final OID regulations provide guidance on debt instruments.	Turnage, R. Jeff		Jul 1, 1994	1138
Deducting interest in deferred compensation arrangements.	Veal, Tom		Mar 1, 1994	1267
IRS will allow lenders to defer sec. 461(g)(2) points as OID.	Schmidt, Henry W., Jr.		Jun 1, 1993	452
Creative debt/equity financing: OID rules surface again.	Jolley, Mark		Dec 1, 1992	1148
Treatment of OID on debt retirement - foreign holders.	Orme, Stephen R.		Jul 1, 1992	1006
Sec. 108 income from discharge of indebtedness - correlative adjustments.	Yates, Richard F.		Apr 1, 1992	590
Debt or equity? New pathways - another dead end or the yellow brick road?	Salem, Irving		Mar 1, 1990	5578