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Keywords: taxable event
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Journal Articles
Proposed Treasury Regulations Address Tax Treatment of Modifications of Debt Instruments Made to Transition Away from LIBOR
Available to Purchase
The ATA Journal of Legal Tax Research (2021) 19 (1): 30–46.
Published: 17 May 2021
... triggering a taxable event and application of the OID rules. This article highlights issues related to recently published proposed Treasury Regulations and provides recommendations for revisions to the proposed Treasury Regulations. A “modification” of a debt instrument will not result in a deemed...
