Investment Taxation: Practical Tax Strategies for Financial Instruments
McGraw Hill Professional, 2003 - Business & Economics - 451 pages
This work is designed to help financial professionals deal with the many important issues associated with taxation. It includes an analysis of the 2001 tax act, and covers tax-free vs tax-deferred investments, taxation of dividends, and tax consequences for sellers of stripped bonds.
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Tax Considerations and Concepts Generally Applicable
Taxation of Redemptions
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1256 contracts 50 percent 988 transaction accrual period accrued adjusted basis after-tax allocable alternative minimum tax assuming bond calculated call option capital loss common stock corporation corporation's coupon debt instrument depreciation discussed in Chapter distribution dividend earnings and profits election example exchange gain fair market value floating rate Form futures contract gain or loss holding period investor issue price liquidation loan long-term capital gain mark-to-market market discount material participation maturity mixed straddle offset ordinary income original issue discount paid partnership passive activity payment personal holding company position preferred stock premium purchase put option qualified stated interest received recognized regular tax rules apply Schedule sells shareholder short sale sold spot rate strike price swap Tax Code tax rate tax-exempt tax-free taxable income taxpayer tion trade or business transaction Treasury Regulation treated wash sale