id	keyword
ftr-422	tax
ftr-422	financial
ftr-422	instruments
ftr-422	accounting
ftr-422	market
ftr-422	debt
ftr-422	note
ftr-422	income
ftr-422	supra
ftr-422	rules
ftr-422	value
ftr-422	book
ftr-422	tax purposes
ftr-422	fas
ftr-422	tax conformity
ftr-422	book tax
ftr-422	tax rules
ftr-422	method
ftr-422	securities
ftr-422	equity
ftr-422	section
ftr-422	supra note
ftr-422	interest
ftr-422	subject
ftr-422	derivatives
ftr-422	debt instruments
ftr-422	issuer
ftr-422	taxpayer
ftr-422	contract
ftr-422	treatment
ftr-422	regs
ftr-422	non
ftr-422	gaap
ftr-422	transaction