Interest Income & Expense
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Interest Income & Expense |
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- Accrued interest of related foreign recipient. 95:154.
- AICPA regulatory recommendations. 96:133; 302.
- ARM interest refunds. 93:64, 163.
- Basis of exempt bonds. 94:556.
- Below-market loans
- continuing-care facilities. 90:161.
- Bond amortization. 93:161.
- Business-related income tax deficiency. 98:266.
- CERT rules. 91:215.
- COLI loans. 97:762.
- College education funding. 91:135.
- Construction period interest. 91:793.
- Contingent payment debt instruments. 93:198; 97:432.
- Corporate debt issued with warrants. 96:270.
- Debt incurred incident to divorce. 98:191.
- Deferred compensation arrangements. 94:156, 182, 304; 95:125, 698.
- Earnings stripping rules. 91:797; 93:87, 382; 94:111.
- Exempt income and financial institutions. 90:300; 96:535.
- Forgone interest on shareholder loans. 97:461.
- Imputed interest. 91:321.
- Income tax deficiencies. 95:148.
- Insurance policy premiums
- loan against policy to pay. 90:800.
- Intercompany advances
- foreign parents. 92:163.
- Interest expense allocation. 99:763.
- Interest income and deductions in marital property settlements. 98:382.
- Interest on funds borrowed from original lender. 96:712.
- Investment interest, carryover of excess. 90:18; 91:59, 736; 94:185; 95:254, 281.
- expense carryover. 93:775; 94:34.
- expense limits. 91:24.
- expenses and capital gain income. 94:32.
- Lease-stripping transactions. 96:77.
- MIPS. 99:397.
- Mortgage interest
- deducting while renting residence. 95:391.
- Federal employee stationed abroad. 93:400.
- points. 92:280.
- reimbursements. 92:839.
- Municipal bond interest. 93:99.
- OID
- accruals on securities with doubtful collectibility. 96:665.
- debt/equity financing. 92:794.
- deferral of points paid in cash. 93:380.
- effects of interest rates. 96:409.
- final regulations. 94:424, 547.
- on distressed bonds. 90:421.
- private annuities. 99:410.
- Parent's use of subsidiary's borrowings to purchase securities. 95:704.
- Participating mortgages. 91:166.
- Passthrough debt. 90:613.
- Passthrough entity's debt-financed distributions. 96:732.
- Portfolio interest exemption. 93:239.
- Property held for investment. 92:344.
- Qualified residence interest. 91:729.
- "Qualified stated interest" on debt instruments. 96:21.
- Refinanced mortgage points. 90:526, 576.
- Registration-required obligations. 93:198.
- REMICs, interest payments. 94:380.
- Rental refinancing. 93:104.
- Rule of 78s. 99:637.
- Sec. 163(l). 98:290.
- Sec. 467 prop. regs. 96:667.
- S corporation installment election. 99:532.
- Self-charged interest expense rules. 91:573.
- Self-constructed residence. 92:161.
- Sham transaction doctrine. 90:734.
- Significant effect below-market loans. 95:532.
- Stock bought to protect employment. 93:819.
- Stock trader's status. 90:60.
- Tax deficiencies
- deduction for. 96:212; 99:558.
- individual's trade or business. 94:93, 122, 158, 776.
- partnerships' and S corporations'. 93:749.
- personal interest. 95:762; 96:430; 98:541.
- Tax underpayments, interest on
- by taxpayer receiving refund. 94:716.
- Unpaid accrued interest. 90:429.
- Vacation home timeshares. 91:837.
