Negative Interest Rates—Tax Issues for Investors
Author: Mark Fichtenbaum.; Robert Gordon.
Source: Volume 37, Number 01, Fall 2019 , pp.61-64(4)
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Abstract:
Negative interest rates are prevalent in Europe and the possibility of rates going below zero in the U.S. is increasing. The authors review the unique tax issues negative interest rates would raise.Keywords: IRC Sec. 171, negative interest, amortization election, offset against stated interest
Affiliations:
1: MF Consulting and Twenty-first Securities; 2: Twenty-first Securities.