CFR 26-1.108(i)-2-2013
国内税收. 第1部分:所得税(续). 第1.108(i)–2节:108(I)节在伙伴关系和S公司中的应用.

Internal revenue. Part1:Income taxes (continued). Section1.108(i)–2:Application of section 108(i) to partnerships and s corporations.

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标准号

CFR 26-1.108(i)-2-2013

发布

2013年

发布单位

US-CFR-file

 

 

适用范围

Overview. Under section 108(i), a partnership or an S corporation may elect to defer COD income arising in connection with a reacquisition of an applicable debt instrument for the deferral period. COD income deferred under section 108(i) is included in gross income ratably over the inclusion period, or earlier upon the occurrence of any acceleration event described in paragraph (b)(6) or (c)(3) of this section. If a debt instrument is issued (or treated as issued under section 108(e)(4)) in a debt-for-debt exchange described in section 108(i)(2)(A) or a deemed debtfor- debt exchange described in § 1.108(i)–3(a),

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