Explores location several inaccurate line between debt and equity. Context defines the primary business, which lead to problems, alternative tax consequences visit and borrowed capital commitment and best-known tests used to resolve the issues. Deals with corporate debt to pay market rate of interest and are issued at par or close to it. "Hide
by Henry B. Reiling, Mark R. Pollard 6 pages. Publication Date: February 9, 1999. Prod. #: 299041-PDF-ENG