Master Federal Tax Manual
When property is not bought in an arms-length deal, its basis is fair market value. ... The issue price of a debt instrument issued with original issue discount (aOIDaquot;, see Chapter 2) and not its face value, is used to determine the buyera#39;s cost for, anbsp;...
| Title | : | Master Federal Tax Manual |
| Author | : | |
| Publisher | : | - 1982 |
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