Pre-Issuance Accrued Interest [Internal Revenue] Law and Legal Definition
Pursuant to 26 CFR 1.148-1 (b) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter A Income Tax; Part 1 Income Taxes; Normal Taxes and Surtaxes; Computation of Taxable Income; Tax Exemption Requirements for State and Local Bonds], the term Pre-Issuance Accrued Interest means “amounts representing interest that accrued on an obligation for a period not greater than one year before its issue date but only if those amounts are paid within one year after the issue date.”
Legal Definition list
- Pre-Issuance Accrued Interest [Internal Revenue]
- Pre-Inspection (Immigration)
- Pre-Hearings[Securities Dispute Resolution]
- Pre-foreclosure Sale
- Pre-existing Supplementary Safety Measure
- Pre-Kindergarten
- Pre-License Application Phase
- Pre-Loss Condition
- Pre-Marital Agreement
- Pre-need Funeral Trust
- Pre-Penalty Notice
