example, gross receipts include interest (including original issue

taxable year by attaching a statement to its timely filed original Federal

undertakings (the “original undertakings”) that are treated as part of the ..... reapplying such provisions. (B) If any original undertaking included in ..... (the “original activity”) if the taxpayer's activities were determined ..... participating for the taxable year in the original activity. (ii) The ..... original activity. (7) Election—(i) In general. A person

section; and (iii) If the security was acquired (e.g., on original

taxable years 1955 and 1956. The original taxable income and taxable income as

Form 8716 with the personal service corporation's original or amended income ..... the original denial on September 30, 1988. Based on these facts, E must

1st that an account receivable that was originated on May 1st of the same ..... during the applicable period, a taxpayer may use the original determination

taxable year, the restated AFS must be used instead of the original AFS. If using ..... section, timing rules for original issue discount (OID) under section 811(b

original issue discount, if any, and interest on the obligation. (3 ..... original issue discount ($3,000,000-$2,368,450). Between February 1 and July 31 ..... , $19,738 of original issue discount and $75,000 of qualified stated interest ..... of the obligation on that date is $2,388,188 (original issue price of ..... $2,368,450 plus accrued original issue discount of $19,738). Accordingly, the

the same manner as if the transferred amount had been originally been