AHYDO

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Acronym	Definition
AHYDO	Applicable High Yield Discount Obligation

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? References in periodicals archive
For a DI to trigger the AHYDO provisions, the following conditions must be met: (1) the issuer must be a corporation for Federal tax purposes (but not an S corporation) (Sec. The effect of accrual periods on an AHYDO by Weck, L. Casey / The Tax Adviser While no regulations have been issued under that provision, in January 1995 Treasury finalized partnership anti-abuse regulations, which contain an example addressing an AHYDO issued by a partnership; see Regs. Application of corporate interest limits to partnership debt by Ciszczon, Brian / The Tax Adviser In the case of an AHYDO issued by a corporation, no deduction is allowed for the disqualified portion of OID on such obligation and the remainder of the OID is not deductible until paid. Falling federal interest rates can precipitate interest disallowance by Coughlin, Theresa A. / The Tax Adviser More results

? References in periodicals archive

For a DI to trigger the AHYDO provisions, the following conditions must be met: (1) the issuer must be a corporation for Federal tax purposes (but not an S corporation) (Sec.

The effect of accrual periods on an AHYDO by Weck, L. Casey / The Tax Adviser

While no regulations have been issued under that provision, in January 1995 Treasury finalized partnership anti-abuse regulations, which contain an example addressing an AHYDO issued by a partnership; see Regs.

Application of corporate interest limits to partnership debt by Ciszczon, Brian / The Tax Adviser

In the case of an AHYDO issued by a corporation, no deduction is allowed for the disqualified portion of OID on such obligation and the remainder of the OID is not deductible until paid.

Falling federal interest rates can precipitate interest disallowance by Coughlin, Theresa A. / The Tax Adviser

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