Author: Steven D. ConlonPublisher: American Bar Association
ISBN:
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Tax-exempt Derivatives
Author: Steven D. ConlonPublisher: American Bar Association
ISBN:
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Principles of Financial Derivatives
Author: Steven D. ConlonPublisher: Warren Gorham & Lamont
ISBN: 9780791337707
Category : Business & Economics
Languages : en
Pages :
Book Description
The Use of Derivatives in Tax Planning
Author: Frank J. Fabozzi, CFAPublisher: John Wiley & Sons
ISBN: 9781883249557
Category : Business & Economics
Languages : en
Pages : 320
Book Description
The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.
Taxation of Non-equity Derivatives
Author: L. G. Harter (Lawyer)Publisher:
ISBN: 9781617469251
Category : Derivative securities
Languages : en
Pages :
Book Description
... reviews the U.S. federal income taxation of derivative transactions other than equity derivatives. The taxation of equity derivatives is reviewed in a separate portfolio. See 188 T.M., Taxation of Equity Derivatives. This Portfolio is divided into eight main parts.
Budget options
Author: Taxation of Financial Products, 2e
Author: Dearborn Financial PublishingPublisher: Kaplan Publishing
ISBN: 9780793151912
Category : Business & Economics
Languages : en
Pages : 0
Book Description
"Taxation of Financial Products is designed for all financial services professionals.It explains the basics of selected financial products and their income tax treatment.Chapters focus on federal income tax basics, mutual funds, annuities, stocks, bonds, life insurance and qualified plans.The information provided is comprehensive and up to date with current tax laws and figures, as well as planning strategies."Taxation of Financial Products is written in plain English, and provides the financial services professional with the proper information needed to help meet clients' financial objectives. Material has been updated to reflect the changes made by the new distribution rules and the Tax Act of 2001, including updates to rules governing qualified plans, catch up contributions and simplification of required minimum distribution rules, and facts, figures, illustrations and examples have been updated. If you are taking this course for CE, the CE exam will automatically be added to your basket when selecting CE credit.Certain states require that a proctor/monitor supervise the exam taking process.
U.S. Tax Guide for Aliens
Author: Sticks and Snakes
Author: David M. SchizerPublisher:
ISBN:
Category :
Languages : en
Pages : 88
Book Description
Complex quot;derivativequot; financial instruments are often used in aggressive tax planning. In response, the government has implemented mark-to-market type reforms, but only partially. Considered in isolation, these incremental reforms are likely to seem well advised in measuring income more accurately. However, there is an important quot;second bestquot; cost, emphasized in this Article: the ability of well-advised taxpayers either to avoid the new rule or to turn it to their advantage (here called quot;defensivequot; and quot;offensivequot; planning options, respectively). This Article uses two case studies to identify how these effects arise and to suggest ways of combating them. The first case study, Section 475, requires securities dealers to use mark-to-market accounting. Although this rule curtails tax planning by securities dealers themselves, it enables dealers to serve as accommodation parties for their clients' tax planning: Once exempted from generally applicable rules, dealers can offer clients a tax benefit (e.g., accelerated losses) without experiencing a corresponding tax cost (e.g., accelerated income). The second case study, the contingent debt regulations, requires lenders and borrowers to report pre-realization gains and losses based on assumed annual returns. Although this reform seems to accelerate the lender's interest income, the rule's narrow scope allows tax-sensitive lenders to avoid this result. Accordingly, the new rule is likely to apply only when tax-exempt entities lend to tax-sensitive borrowers, who enjoy the regulations' accelerated interest deductions. This Article offers ways to remedy these reforms, as well as general guidance about how to implement incremental mark-to-market reforms without exacerbating the planning option.
Self-employment Tax
Author: Basis of Assets
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description