Yixuan Long Lawyers Counsel Tax New York yixuan.long@davispolk.com +1 212 450 3410 Download address card Print this page Mobile Menu Trigger Full Bio Experience Insights News Filters All practices...Capital MarketsCorporateExecutive CompensationInvestment ManagementMergers & AcquisitionsPrivate EquityPublic Company Advisory RestructuringTax All industries...CleantechEnergy, Power & Infrastructure All regions... All insights...Client Update March 19, 2020 Client Update Tax Fungibility Tests That Permit a “Tack-on” Offering to Price with More Than De Minimis OID Alternative tests are available to permit a “tack-on” offering to achieve tax fungibility even where the new notes are issued with more than de minimis OID. Back to top
March 19, 2020 Client Update Tax Fungibility Tests That Permit a “Tack-on” Offering to Price with More Than De Minimis OID Alternative tests are available to permit a “tack-on” offering to achieve tax fungibility even where the new notes are issued with more than de minimis OID.