The Tax Court held that charge card “interchange” costs received by subsidiaries of charge card issuer Capital One resembled interest that increased or produced issue that is original (OID) pertaining to the company’s pool of charge card receivables.

The Tax Court held that charge card “interchange” costs received by subsidiaries of charge card issuer Capital One resembled interest that increased or produced issue that is original (OID) pertaining to the company’s pool of charge card receivables. The court…

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