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.
姓名 | OID Threshold Calculator |
---|---|
安卓版本 | 8.1 |
出版商 | Latham & Watkins LLP |
类型 | TOOLS |
尺寸 | 18.4 MB |
版本 | 1.1.1 |
最后更新于 | 2023-09-26 |
下载 | 100+ |
Get it On |