Bankruptcy Tax Act of 1980

Bankruptcy Tax Act of 1980
Закон о налогообложении при банкротстве 1980 г.
Федеральное законодательство, вступившее в силу 1 января 1981 г. В частности, закон устанавливает, что компания, которая выкупает свои собственные облигации с дисконтом, обязана платить подоходный налог с разницы между номинальной стоимостью облигаций или первоначальной ценой их продажи и дисконтной ценой, по которой она их выкупает.

Англо-русский словарь по инвестициям. 2014.

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