NONRECOURSE DEBT - DEDUCTIBILITY OF ACCRUED INTEREST IN EXCESS OF FAIR MARKET VALUE

被引：0
|
作者：
SUSKO, PM [1 ]
机构：
[1] GERSON BAKER & ASSOCIATES,SAN FRANCISCO,CA
来源：
JOURNAL OF REAL ESTATE TAXATION | 1988年 / 15卷 / 03期
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：212 / 230
页数：19
相关论文
共 50 条
  • [1] Deductibility of Accrued Interest When Payment Is Uncertain
    Starr, Samuel S.
    TAXES-THE TAX MAGAZINE, 1949, 27 (03): : 195 - 200
  • [2] TAX DEDUCTIBILITY OF INTEREST ON CONSUMER DEBT
    WHITE, MI
    WHITE, A
    PUBLIC FINANCE QUARTERLY, 1977, 5 (01): : 3 - 7
  • [3] Pouring oil on fire: interest deductibility and corporate debt
    Dallari, Pietro
    End, Nicolas
    Miryugin, Fedor
    Tieman, Alexander
    Yousefi, Seyed Reza
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2020, 27 (06) : 1520 - 1556
  • [4] Pouring oil on fire: interest deductibility and corporate debt
    Pietro Dallari
    Nicolas End
    Fedor Miryugin
    Alexander F. Tieman
    Seyed Reza Yousefi
    International Tax and Public Finance, 2020, 27 : 1520 - 1556
  • [5] CAN NONRECOURSE DEBT IN EXCESS OF FMV BE INCLUDED IN THE BASIS OF INHERITED REALTY
    JONES, SM
    JOURNAL OF TAXATION, 1995, 82 (04): : 220 - 223
  • [6] Restricted interest deductibility and multinationals' use of internal debt finance
    Buettner, Thiess
    Overesch, Michael
    Wamser, Georg
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2016, 23 (05) : 785 - 797
  • [7] Restricted interest deductibility and multinationals’ use of internal debt finance
    Thiess Buettner
    Michael Overesch
    Georg Wamser
    International Tax and Public Finance, 2016, 23 : 785 - 797
  • [8] Curbing corporate debt bias: Do limitations to interest deductibility work?
    Hebous, Shafik
    De Mooij, Ruud
    JOURNAL OF BANKING & FINANCE, 2018, 96 : 368 - 378
  • [9] LIABILITIES IN EXCESS OF FAIR MARKET VALUE - THE CONSEQUENCES OF THE REVERSAL OF THE TUFTS CASE
    CHARYK, WR
    SEXTON, JJ
    JOURNAL OF REAL ESTATE TAXATION, 1982, 9 (02): : 159 - 162
  • [10] The market value of debt, market versus book value of debt, and returns to assets
    Sweeney, RJ
    Warga, AD
    Winters, D
    FINANCIAL MANAGEMENT, 1997, 26 (01) : 5 - &
12345