The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.
| 名前 | OID Threshold Calculator |
|---|---|
| Android版 | 8.1 |
| 出版社 | Latham & Watkins LLP |
| タイプ | TOOLS |
| サイズ | 18.4 MB |
| バージョン | 1.1.1 |
| 最終更新日 | 2023-09-27 |
| ダウンロード | 100+ |
| ゲットイットオン |
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