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Technical

Sec. 163(I)’s “Substantial Certainty” Test and Related-Party Convertible Debt

Jeff Borghino, CPA | Free | AICPA | 01 Feb 2016 | Tax Adviser Magazine

C corporation income taxation
Intermediate
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This article summarizes the current law and discusses the facts and conclusion in Letter Ruling 201517003.

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Tax: Technical: C corporation income taxation , Intermediate

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