The Resource Evolution of safe harbour rules under Section 475
Evolution of safe harbour rules under Section 475
Resource Information
The item Evolution of safe harbour rules under Section 475 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Evolution of safe harbour rules under Section 475 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 12 June 2007, the IRS published long-anticipated final safe harbour rules for the valuation of securities and commodities for Sec. 475 mark-to-market accounting purposes. This article explores the rule-making process by examining the original stated objectives of the IRS and the Treasury Department, and considers industry input regarding the business and accounting practices of the taxpayers involved. The final regulations implementing the original objectives, as refined by public comments, are discussed as well
- Language
- eng
- Label
- Evolution of safe harbour rules under Section 475
- Title
- Evolution of safe harbour rules under Section 475
- Language
- eng
- Summary
- On 12 June 2007, the IRS published long-anticipated final safe harbour rules for the valuation of securities and commodities for Sec. 475 mark-to-market accounting purposes. This article explores the rule-making process by examining the original stated objectives of the IRS and the Treasury Department, and considers industry input regarding the business and accounting practices of the taxpayers involved. The final regulations implementing the original objectives, as refined by public comments, are discussed as well
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
- http://library.link/vocab/creatorName
-
- Hammer, V
- Singer, A
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
- safe harbour
- Label
- Evolution of safe harbour rules under Section 475
- Label
- Evolution of safe harbour rules under Section 475
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Evolution-of-safe-harbour-rules-under-Section/sSY8dxbQU7g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Evolution-of-safe-harbour-rules-under-Section/sSY8dxbQU7g/">Evolution of safe harbour rules under Section 475</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Evolution-of-safe-harbour-rules-under-Section/sSY8dxbQU7g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Evolution-of-safe-harbour-rules-under-Section/sSY8dxbQU7g/">Evolution of safe harbour rules under Section 475</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
