이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.
금융 및 시장 · 1994. 2. 2.1 분 읽기
Debt Instruments With Original Issue Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property
로컬 자동 번역 · 원본 출처 언어
요약
This document contains final regulations relating to the tax treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property. The final regulations provide needed guidance to holders and issuers of debt instruments with original issue discount and to buyers and sellers of property.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →