The Resource Mark-to-market : tax shelter tool

Mark-to-market : tax shelter tool

Label
Mark-to-market : tax shelter tool
Title
Mark-to-market : tax shelter tool
Creator
Subject
Language
eng
Summary
In this article, the author examines the guidance project to fix the IRS loss in Wright on foreign currency options straddles in tax shelters and wonders whether all those straddles are tax shelters
Citation source
In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 12 ; p. 1429-1440
http://library.link/vocab/creatorName
Cummings, J.L. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax shelter
  • foreign currency
  • case law
  • sham transaction
  • anti-avoidance
  • economic substance
Label
Mark-to-market : tax shelter tool
Publication

Library Locations

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