Curriculum Guide · Courses
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Taxation of Debt Instruments & Securitization Transactions I
Professors Ray Beeman and Yoram Keinan LL.M Seminar 980 | 2 credit hours Textbook: David C. Garlock, Federal Income Taxation of Debt Instruments This class will cover the following topics: 1.Definition of Indebtedness and debt v. equity discussion 2.OID basic rules 3.Disallowance and anti abuse rules 4.Variable rate debt instruments 5.Contingent payment debt instruments 6.Market discount and bond premium 7.OID special topics 8.Sales, exchanges, redemptions and modifications of debt instruments 9.Cross border and treaty issues Prerequisite: Taxation I.
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