Debt v. Equity: US Tax Classification of Securities | Practical Law

Debt v. Equity: US Tax Classification of Securities | Practical Law

This Note discusses the relevant criteria for determining whether a particular security is classified as debt or equity for US federal income tax purposes.

Debt v. Equity: US Tax Classification of Securities

Practical Law Practice Note 1-386-1538 (Approx. 13 pages)

Debt v. Equity: US Tax Classification of Securities

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This Note discusses the relevant criteria for determining whether a particular security is classified as debt or equity for US federal income tax purposes.