A Tax‐Tax Clientele for Inde‐linked Bonds: A Comment
评论了美国联邦所得税对通胀挂钩公司债券的处理，认为这类债券在美国不存在税收客户群体。
ABSTRACT This comment describes the U.S. federal income tax treatment of corporate bonds that are indexed for inflation and argues that these bonds do not have a tax‐tax clientele in the United States.