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Google Keyword Rankings for : qualified debt instrument for oid
1
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2
https://www.wsc.com/portal/hps/oid_tutorial.html
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3
https://answerconnect.cch.com/document/arp28d1c691ba7b6d10008479001b78be8c7809d/federal/irc/explanation/stated-redemption-price-of-debt-instrument-for-oid-calculation
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https://answerconnect.cch.com/document/arp28d1c691ba7b6d10008479001b78be8c7809d/federal/irc/explanation/stated-redemption-price-of-debt-instrument-for-oid-calculation
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4
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5
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6
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https://www.janney.com/docs/default-source/client-resources-disclosures/tax-information-forms/guide-to-complex-debt-reporting.pdf
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7
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8
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9
https://www.morse.law/wp-content/uploads/2021/10/SalesOIDPrimer.pdf
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10
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11
https://home.treasury.gov/system/files/136/archive-documents/reg10667904.pdf
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12
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13
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14
http://leimberg.com/Free-Resources/Key-Rates-Valuation/OID-Inflation-Adjusted-Dollar-Amounts
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http://leimberg.com/Free-Resources/Key-Rates-Valuation/OID-Inflation-Adjusted-Dollar-Amounts
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15
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16
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17
https://www.govregs.com/regulations/title26_chapterI-i12_part1_subjgrp11_section1.1275-2
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18
http://federal.elaws.us/cfr/title26.part1.section1.1272-1
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19
https://www.kramerlevin.com/en/perspectives-search/final-treasury-regulations-cushion-potential-tax-ramifications-of-vanishing-libor.html
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20
https://investor.bankofamerica.com/regulatory-and-other-filings/all-sec-filings/content/0000950130-99-000866/424B3.txt
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21
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22
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23
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24
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25
https://nysba.org/Sections/Tax/Tax_Section_Reports/Tax_Reports_1993/Tax_Section_Report_767.html
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26
https://www.wolterskluwer.com/-/media/project/wolterskluwer/oneweb/www/grc/files/pdf/cs/commentaries/new-irs-ibor-sofr-rules-do-not-fully-resolve-calculation-challenges-for-debt-commentary.pdf
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27
https://www.lawinsider.com/dictionary/qualified-stated-interest
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https://www.lawinsider.com/dictionary/qualified-stated-interest
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28
https://quizlet.com/569002123/taxation-of-debt-instruments-and-the-oid-rules-flash-cards/
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https://quizlet.com/569002123/taxation-of-debt-instruments-and-the-oid-rules-flash-cards/
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29
https://www.straussmalk.com/wp-content/uploads/sites/361/2020/07/Applying-the-OID-Rules-to-an-Intra-Family-Promissory-Note-September-2016-00450583xA4356.pdf
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30
https://www.thefreelibrary.com/IRS+limits+%22qualified+stated+interest%22+on+debt+instruments.-a018001182
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https://www.thefreelibrary.com/IRS+limits+%22qualified+stated+interest%22+on+debt+instruments.-a018001182
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31
https://www.lw.com/en/insights/2022/02/about-time-taxation-delayed-draw-term-loans
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32
https://www.cadwalader.com/uploads/books/del_87a952ae1000476a24a278aec0e6955c.pdf
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33
https://www.msrb.org/sites/default/files/Original-Issue-Discount-Bonds.pdf
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https://www.msrb.org/sites/default/files/Original-Issue-Discount-Bonds.pdf
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34
https://taxassociate.wordpress.com/category/1273-determination-of-oid/
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35
https://www.huntonak.com/images/content/8/0/v2/80413/Baseload_Fall2021.pdf
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36
https://www.faegredrinker.com/en/insights/publications/2009/6/interest-and-oid-accruals-on-troubled-debt
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37
https://content.next.westlaw.com/practical-law/document/I0f9fbf02ef0811e28578f7ccc38dcbee/Foreign-Debt-Offerings-in-the-US-Tax-Consequences-for-Investors?viewType=FullText&ppcid=477a8e820c2e4fb79a69f7a6aa5c68b9&originationContext=knowHow&transitionType=KnowHowItem&contextData=%28sc.Default%29
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https://content.next.westlaw.com/practical-law/document/I0f9fbf02ef0811e28578f7ccc38dcbee/Foreign-Debt-Offerings-in-the-US-Tax-Consequences-for-Investors?viewType=FullText&ppcid=477a8e820c2e4fb79a69f7a6aa5c68b9&originationContext=knowHow&transitionType=KnowHowItem&contextData=%28sc.Default%29
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38
https://www.skadden.com/insights/publications/2020/05/amending-a-debt-instrument-trading-at-a-discount
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39
https://katten.com/tax-implications-of-debt-restructuring-and-workouts-during-difficult-times
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https://katten.com/tax-implications-of-debt-restructuring-and-workouts-during-difficult-times
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40
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41
https://www.dechert.com/knowledge/onpoint/2019/10/new-proposed-tax-regulations-on-replacing-libor-with-other-varia.html
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42
https://www.newyorkfed.org/medialibrary/Microsites/arrc/files/2019/ARRC-Tax-Whitepaper-April2019.pdf
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43
https://www.federalregister.gov/documents/2019/10/09/2019-22042/guidance-on-the-transition-from-interbank-offered-rates-to-other-reference-rates
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44
https://www.stradley.com/insights/publications/2017/03/~/media/550338A319284A33B7FFC28EB588020A.ashx
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45
https://www.steptoe.com/a/web/5360/2010-20058_PI.pdf
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46
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47
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48
https://www.tjsl.edu/sites/default/files/files/Winchester_Tax.pdf
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49
https://www.arnoldporter.com/en/perspectives/advisories/2019/11/treasury-department-issues-taxpayer
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50
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51
https://www.lexology.com/library/detail.aspx?g=29f85019-ea22-42e6-b33e-a0c1c5e7f319
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52
https://www.clearygottlieb.com/~/media/organize-archive/cgsh/files/publication-pdfs/treasury-and-irs-publish-proposed-tax-regulations-affecting-debt-exchanges-and-restructurings.pdf
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53
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54
https://cokala.com/files/Cokala_report_on_Nov2011_cost_basis_regs.pdf
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55
https://www.eisneramper.com/oid-rules-private-equity-funds-1112/
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56
https://sec.report/glossary/qualified-stated-interest
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57
https://www.milbank.com/images/content/1/0/10031/IRS-Finalizes-Regulations-Addressing-the-Issue-Price-of-Debt.pdf
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58
https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/11spr/08-ptr.pdf
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59
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60
https://www.ftfnews.com/blog/1099-changes-affecting-oid-means-good-news-for-investors-challenges-for-brokers/
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61
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62
https://www.cozen.com/news-resources/publications/2009/borrowers-and-lenders-coming-to-grips-with-the-pitfalls-and-opportunities-when-modifying-the-terms-of-distressed-debt-tax-alert
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63
http://www.cchcpelink.com/self-study/handling-the-oid-and-below-market-loan-rules/15849/
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64
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65
https://www.proskauer.com/blog/libor-transition-us-tax-guidance-from-the-irs
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66
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67
https://www.tax.ny.gov/pdf/pit/irs-docs/2019/pit/other-forms/form-1099-oid.pdf
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68
https://www.abi.org/abi-journal/amendments-to-debt-not-always-relief-for-the-borrower
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69
https://www.paulhastings.com/docs/default-source/PDFs/2253.pdf
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70
https://www.mondaq.com/unitedstates/tax-authorities/198924/irs-issues-new-regulations-defining-publicly-traded-property-for-purposes-of-determining-the-issue-price-of-debt-instruments-that-are-significantly-modified-in-a-restructuring-or-issued-for-property
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71
https://rsmus.com/insights/tax-alerts/archives/accrued-interest-vs-pik-interest-important-distinctions-exist-for-cash-and-accrual-method-taxpayers.html
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72
https://www.publicfinancetaxblog.com/2016/06/new-reporting-rules-subject-oid-on-tax-exempt-bonds-to-information-reporting/
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73
https://www.wowlw.com/Topic/Index/26
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74
https://www.cohencpa.com/CohenSite/Media/CohenRedesign/Image-Gallery/Events-Documents/Cohen-and-Company-Webinar-Fixed-Income-04-02-19-FINAL.pdf
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75
https://www.weil.com/~/media/files/pdfs/weil_alert_tax_capital_markets_october_2012.pdf
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