Words and Phrases - "debt obligation"

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19 April 2022 Internal T.I. 2020-0873571I7 - CERS Interest paid on a debt obligation as qualifying rent expense

Regarding the determination of the “lowest total principal amount” {“LPTA”) in s. (b)(i)(A) of A of “qualifying rent expense,” the...

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Words and Phrases
debt obligation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Rent Expense - Variable A - Paragraph (b) - Subparagraph (b)(i) - Clause (b)(i)(B) “cost amount” is the s. 248(1) cost amount in the particular qualifying period 136