價格:免費
更新日期:2018-10-02
檔案大小:70.5 MB
目前版本:1.1.0
版本需求:需要 iOS 10.0 或以上版本。與 iPhone、iPad 及 iPod touch 相容。
The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.
支援平台:iPhone, iPad