Selected Problems on The Time Value of Money

Authors

Noël B. Cunningham, New York University School of LawFollow
James Halpern
Theodore Sims

Files

Description

On July 1, 1985, X Corp., a cash method, calendar year taxpayer, issues a noninterest bearing registered note in the principal amount of $1629 (000's have been omitted from all dollar amounts) due on July 1, 1990 to A, an unrelated cash method, calendar year taxpayer, for $1000. This note has an implicit rate of return (yield to maturity) of 10% compounded semi-annually. A plans to hold the note until maturity.

Source Publication

Time Value of Money Rules under the 1982 Tax Act

Source Editors/Authors

Mortimer Caplin

Publication Date

1984

Recommended Citation

Cunningham, Noël B.; Halpern, James; and Sims, Theodore, "Selected Problems on The Time Value of Money" (1984). Faculty Chapters. 1153.
https://gretchen.law.nyu.edu/fac-chapt/1153