Proposed regulations recharacterize "stepped-down preferred" and other "fast-pay" stock arrangements

Authors
Miller, DS Stoeberl, DJ
Citation
Ds. Miller et Dj. Stoeberl, Proposed regulations recharacterize "stepped-down preferred" and other "fast-pay" stock arrangements, J REAL EST, 26(4), 1999, pp. 296-303
Citations number
1
Categorie Soggetti
Economics
Journal title
JOURNAL OF REAL ESTATE TAXATION
ISSN journal
00935107 → ACNP
Volume
26
Issue
4
Year of publication
1999
Pages
296 - 303
Database
ISI
SICI code
0093-5107(199922)26:4<296:PRR"PA>2.0.ZU;2-9
Abstract
A discussion of the proposed fast-pay regulations that are designed to prev ent taxpayers from using stepped-down preferred stock and similar mechanism s to deduct principal payments on debt-financing transactions.