The Resource Evolution of safe harbour rules under Section 475

Evolution of safe harbour rules under Section 475

Label
Evolution of safe harbour rules under Section 475
Title
Evolution of safe harbour rules under Section 475
Creator
Subject
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
Instantiates
Publication
Label
Evolution of safe harbour rules under Section 475
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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