Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Mutual funds
Languages : en
Pages : 20
Book Description
Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Mutual funds
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Mutual funds
Languages : en
Pages : 20
Book Description
Taxation of Exchange (swap) Fund Capital Gains
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 174
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 174
Book Description
Taxation of Exchange (SWAP) Fund Capital Gains
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 162
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 162
Book Description
Taxation of exchange (SWAP) fund capital gains
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0
Book Description
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0
Book Description
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Regulated Investment Companies
Author: James E. Hillman
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 180
Book Description
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 180
Book Description
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Taxation of Exchange (swap) Fund Capital Gains
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 160
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 160
Book Description
Investment Company Act Release
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Mutual funds
Languages : en
Pages : 974
Book Description
Publisher:
ISBN:
Category : Mutual funds
Languages : en
Pages : 974
Book Description
Self-employment Tax
94th Congress Legislative Record of the Committee on Ways and Means, U.S. House of Representatives
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 288
Book Description
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 288
Book Description