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Can You Apply a Discount to a Promissory Note?
Hoffman v. Commissioner: Tax Court Accepts 12.5% Discount Rate Treasury Regulation 20.2031-4 states that the fair market value of promissory notes, secured or unsecured, is presumed to be the amount of...
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Real Estate Recession Reduces Market Values of Promissory Notes Secured by...
A Window of Opportunity to Reduce Gift and Estate Taxes Fair Market Value of a Promissory Note is Not Unpaid Principal Balance Plus Accrued Interest The current economic realities provide a window of...
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