THE TREASURYS DEBT MODIFICATION REGULATIONS - COTTAGE-SAVINGS PROVES A PERILOUS BEACON

Authors
FRIEDRICH CW
Citation
Cw. Friedrich, THE TREASURYS DEBT MODIFICATION REGULATIONS - COTTAGE-SAVINGS PROVES A PERILOUS BEACON, Journal of corporate taxation, 20(2), 1993, pp. 151-163
Citations number
1
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
2
Year of publication
1993
Pages
151 - 163
Database
ISI
SICI code
0094-0593(1993)20:2<151:TTDMR->2.0.ZU;2-F
Abstract
The recently published proposed regulations under Section 1001 detail when modification of debt amounts to a realizable event requiring reck oning of tax, absent some applicable nonrecognition rule.