Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies
United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means
U.S. Government Printing Office, 1976 - Mutual funds - 15 pages
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000 Deposits received 11920 was introduced apply to transfers appreciated securities appreciated stocks Argues California limited partnership capital gains tax committee conventional mutual fund corporate exchange funds corporate swap fund defer tax deny tax-free treatment depositors Equity Exchange Fund estate investment trusts February 17 filed Fund of America grandfather clause grandfather rule held mutual funds Internal Revenue Service investment management investors limited partnership public March 29 Mergers of personal occur for legitimate partner partnership exchange funds partnership funds partnership public offering partnership swap fund partnership tax rules percent personal holding company private ruling provision public mutual fund publicly held mutual readily marketable stocks real estate investment realize capital losses Recommends registration statement regulated investment companies reorganizations involving restrictions Sanders Exchange Fund Sanders fund solicitation period stocks or securities Street Exchange Fund swap fund rules tax basis tax ruling request transfer of property transferors transitional rule Treasury unit investment trust