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.
| Naam | OID Threshold Calculator |
|---|---|
| Android-versie | 8.1 |
| Uitgever | Latham & Watkins LLP |
| Type | TOOLS |
| Size | 18.4 MB |
| Versie | 1.1.1 |
| Laatst geupdate op | 2023-09-27 |
| Downloads | 100+ |
| Get it On |
|
Download OID Threshold Calculator
DownloadAbout OID Threshold Calculator
Screenshots
