unstated interest

0.01 sec.

unstated interest

See imputed interest.

Unstated Interest

When a taxpayer sells property on the installment basis, the tax code requires that interest at the "applicable federal rate" must be included in the contract. If interest is not charged or is charged at a rate below the required rate, a portion of the amount that would otherwise be treated as a principal payment must be treated as interest. This amount is called unstated interest.

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imputed interest Unstated Interest Paid			Courts also considered the applicability of a substitution of liabilities theory in cases in which the issue was whether a corporation could deduct unstated interest on corporate debt issued in exchange for the corporation's stock. Corporate cancellation of indebtedness income and the debt-equity ... by Pratt, Katherine / Virginia Tax Review The difference is OID or unstated interest under Secs. Use of the installment method in liquidations by Harris, Richard W. / The Tax Adviser New treatment Accrual-method taxpayers who sell property in exchange for an installment obligation must treat as part of the amount realized the gross value of all payments to be received on the obligation (less stated and unstated interest, as well as original issue discount, according to regulations section 15a. Installment sale reporting for accrual-method taxpayers - gone but ... by Laffie, Lesli S. / Journal of Accountancy			unrecorded deeds Unregistered Exchange Unregistered Security Unrelated Business Income Unrelated Business Tax Income Unrelated Person Unrestricted Letter of Credit Unrestricted Net Assets Unsatisfied Judgment Fund Unscheduled Property Floater Unseasoned Issue Unsecured Bond Unsecured Creditor unsecured creditors Unsecured Debt Unsecured Liability unsecured loan Unsecured Loan Stock Unsettled Transaction Unskilled Work Unskilled Worker Unsold Unsponsored American Depositary Receipt Unsponsored American Depository Receipt Unstable Transition unstated interest Unstated Interest Paid Unsterilized Intervention Unsubscribed Unsystematic Risk Unternehmen Unused License Unweighted Index Unwelcome Assignment Unwind Unwind a Trade Up Up Market Up Tick Up Volume Up-and-In Option Up-and-Out Option Up/Down Volume Ratio Upfront Fee Upfront Mortgage Broker Upfront Mortgage Lender Upgrade Upgrading Upkeep Upmarket upper bracket			unstableness unstableness unstableness unstableness unstabler unstabler unstabler unstabler unstablest unstablest unstablest unstablest unstably unstably unstably unstably Unstack unstaffed unstaged unstaid unstained unstained unstamped unstaple Unstarch unstarred unstarry Unstate unstated unstated unstated interest Unstated Interest Paid unstatesmanlike unstationary UNSTBL UNSTDY unsteadfast unsteadfastness unsteadied unsteadied unsteadier unsteadier unsteadies unsteadies unsteadiest unsteadiest unsteadily unsteadily unsteadiness unsteadiness unsteady unsteady unsteady unsteady flow Unsteady Reynolds-Averaged Navier-Stokes Unsteady Transonic Small Disturbance unsteady-state flow Unsteady-State Processes in Catalysis unsteadying unsteadying unsteel

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