Failing and failed businesses I-II

Failing and failed businesses I-II

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would not apply, since the adjusted principal amount of the new security absent Code Sec. 1275(a)(4) was not less than that of the old security (also $1, 000). OID on the new security would, therefore, be $200 (its nominal face amount less its adjusted principal amount). ... an accrual basis debtor will have COD income, unless one of the exceptions to COD income applies.82 .01 7 Imputed interest rulesanbsp;...

Title:Failing and failed businesses I-II
Author: Gordon Henderson, Stuart J. Goldring
Publisher: - 1993

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