... to deduct, through amortization, the premium he has paid in purchasing corporate bonds, and 125...," did not include premium paid for the conversion privilege. In rejecting this contention, the Court...
... an amount equal to the value of the conversion option (as determined under 1.1711(e)(1)(iii)(A))....
... of debt and a $3.2 million conversion premium on the Company's convertible notes pursuannt to the first quarter bond issuance and refinancing. The Q1 2010 net loss was...
..., an individual taxpayer purchased at a premium price of $121 certain taxable corporate bonds with... the premium may have been paid for the conversion privilege, rather than for a higher rate of intere...
... its own stock in order to satisfy the conversion option of its subsidiary's convertible debentures.... years from the date of issuance at a premium starting at 1051/4 percent and ratably decreasing ... the remaining life of the debentures as a "bond premium" paid for the debentures. Finally, Can cla...
Even at $1.7 trillion, hedge funds remain much smaller than mutual funds or pension funds.2 What distinguishes hedge funds from other investors is that hedge funds tend to pursue active and aggressive investment strategies. [...] hedge funds use leverage, sell short, and invest in derivatives. In those circumstances where the payoff exceeds the harm, and thus produces a windfall, activist bondholders have incentives to enforce their rights aggressively, leading to overenforcement. [...] these bondholders may devote excessive resources to the detection of violations and pursue claims that have limited merit.
... to an indenture clause under which the conversion price would be reduced according to a specified fo... in treasury rates, changes in the risk premium, and for convertible bonds, stock price movements....
... include any amount attributable to the conversion features of the bond. (2) Amount amortizable The a...
clarifies, amends, supplements, and supersedes Notice 2008-27, which modified certain special reissuance standards for "qualified tender bonds" under Notice 88-130, and modified certain aspects of the application of Reg. 1.1001-3 as they apply to tax-exempt bonds. This notice retains the basic rule framework outlined in Notice 2008-27 except that it makes certain technical changes and extends, temporarily, the period of time, from 90 days to 180 days, during which an issuer may hold qualified tender bonds prior to their remarketing without causing such bonds to be treated as retired. This notice also introduces a temporary rule which allows a governmental issuer to purchase and hold its own tax-exempt auction rate bonds for 180 days without causing a retirement or extingu...
... borrowers, and sales of bonds at a market premium pursuant to a qualified interest rate mode change ... of bonds at a market premium upon a conversion of the interest rate to a fixed interest rate to m...
... tax purposes, the accrued interest and bond premium that would have been payable to holders of... or of presenting such Debentures for conversion into Common Stock of Tandy. The economic consequen...
... future payment of taxes and insurance premiums; and. (G) Other miscellaneous fees and charges tha...(7) A conversion of a balloon mortgage note on a single family prop... mortgage participation certificate, note, bond, debenture, evidence of indebtedness, collateral-t...
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