| Creative debt/equity financing: OID rules surface again. (original issue discount): An article from: The Tax Adviser |  | Author: Mark Jolley
Brand: The Gale Group
Category: Book
Buy New: $5.95
Format: Html
Media: Digital
Pages: 4
Publication Date: December 1, 1992
Availability: Available for download now
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Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1992. The length of the article is 1191 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Creative methods of lending or borrowing start-up capital have become popular because of the potential for large returns and the difficulty in getting conventional financing. Frequently this type of financing consists of a term note or other instrument and an equity interest. These types of agreements are regulated under the laws governing original issue discount (OID). Under this law the borrower may deduct the interest paid on the original amount and the OID resulting from the equity's fair market value or other discount. The lender must report these items as income.
Citation Details
Title: Creative debt/equity financing: OID rules surface again. (original issue discount)
Author: Mark Jolley
Publication: The Tax Adviser (Magazine/Journal)
Date: December 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n12 Page: 794(2)
Distributed by Thomson Gale
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