oid shortfall definition

6 results for oid shortfall definition

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  • 26 CFR 1.1273-1 - Definition of OID.

    ...(4) Special rule for interest holidays, teaser rates, and other interest shortfalls(i) In general. This paragraph (d)(4) provides a special rule to determine whether a debt instrument with a teaser rate (or rates), an interest holiday, or any other interest shortfall has de minimis ...

  • The Year In Bankruptcy 2013.

    ... fiscal year ("FY") 2013 dropped to $680.3 billion, the first time in five years that the shortfall was below $1 trillion. Although it remains the fifth-largest deficit in history, it is the lowest ... Bankruptcy Code is determined solely on the basis of claims within the meaning of the definition of "claim" in section 101(5); and (ii) a chapter 11 debtor's withdrawal liability from a ...

  • The Year In Bankruptcy 2013

    ... fiscal year ("FY") 2013 dropped to $680.3 billion, the first time in five years that the shortfall was below $1 trillion. Although it remains the fifth-largest deficit in history, it is the lowest ... Bankruptcy Code is determined solely on the basis of claims within the meaning of the definition of "claim" in section 101(5); and (ii) a chapter 11 debtor's withdrawal liability from a ...

  • Year-End Tax Guide For 2011 - Part 1.

    ...Charitable contributions . Action opportunity: Make up an estimated tax shortfall with increased withholding . If you're in danger of being penalized for not paying enough tax ...Losses from real estate activities are passive by definition unless you're a real estate professional. If you're a real estate professional, you can deduct real ...

  • Year-End Tax Guide For 2011 - Part 1

    ... Action opportunity: Make up an estimated tax shortfall with increased withholding. If you're in danger of being penalized for not paying enough tax ...Losses from real estate activities are passive by definition unless you're a real estate professional. If you're a real estate professional, you can deduct real ...

  • 449 F.3d 588 (3rd Cir. 2006), 05-2032, In re Oakwood Homes Corp.

    ... a Guarantee of payment for the B-2 Certificates, whereby Oakwood promised to cover any shortfalls in payments by the Trusts of principal or interest. For example, in the Guarantee for one of the ... See 11 U.S.C. § 101 (definitions). At argument, however, U.S. Bank conceded that "amount" does not mean the same thing as "value." 8 ...