transcript   Transcript

Distressed Debt Issues: Is the Market Creating a Coherent Regime?

Recorded on: Jan. 17, 2018
Running Time: 01:00:13

Full Transcript:

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Taken from the Web Program Taxation of Financial Products and Transactions 2018 Recorded January 2018 in New York

Distressed Debt Issues: Is the Market Creating a Coherent Regime? [01:00:13]

  • Can an investor stop accruing market discount?
  • Can an investor disregard the payment ordering rules?
  • If an investor has properly stopped accruing market discount and disregarded the payment ordering rules, can he treat payments in excess of basis as capital gain?

Diana A. Imholtz, Mark H. Leeds, Richard G. Larkins, Mark S. Perwien

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Mayer Brown Client Alert: Application of the Original Issue Discount and Market Discount Accrual Rules to Securitized Deeply Discounted Debt Instruments (October 31, 2017)
    Mark H. Leeds
Presentation Material
  • Distressed Debt Issues: Is the Market Creating a Coherent Regime?
    Diana A. Imholtz, Richard G. Larkins, Mark H. Leeds
    Diana A. Imholtz ~ Special Counsel to the Associate Chief Counsel (Financial Institutions & Products), Internal Revenue Service
    Mark H. Leeds ~ Mayer Brown LLP
    Mark S. Perwien ~ Senior Advisor to the Industry Director Enterprise Activities (Financial Products); Large Business and International, Internal Revenue Service
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