Before the year in issue petitioners intended to take advantage of a deferred interest financing arrangement offered by a credit card company in connection with the purchase of furniture from a certain furniture store (financing arrangement).

FORBES: Avoiding Excess Credit Card Interest Should Not Be A Taxable Event

Investors should be aware that (despite the often generous payouts) debentures are usually at the low end of the credit totem pole, and payouts may be deferred until the redemption date of the security.

FORBES: Income Funds 101

Insiders at Credit Suisse, which will also pay prior-year deferred bonuses to UK staff after April 6, said the bank had followed a similar timetable for the past two years, so the scheduling was not motivated by the cut in the 50 per cent tax rate.

CNN: Goldman eyes tax delay on UK bonuses

In addition, they anticipate that expenditures on repair and remodel activity will be challenged in the second half of 2010 and expect that big-ticket items will continue to be deferred, in the short-term, until general economic conditions, unemployment, consumer confidence, credit availability and home prices improve.

FORBES