The Resource Mark-to-market : tax shelter tool
Mark-to-market : tax shelter tool
Resource Information
The item Mark-to-market : tax shelter tool 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 Mark-to-market : tax shelter tool 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
- 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
- Language
- eng
- Label
- Mark-to-market : tax shelter tool
- Title
- Mark-to-market : tax shelter tool
- 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
- Label
- Mark-to-market : tax shelter tool
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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/Mark-to-market--tax-shelter-tool/W2Hv_CoU8zU/" 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/Mark-to-market--tax-shelter-tool/W2Hv_CoU8zU/">Mark-to-market : tax shelter tool</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/Mark-to-market--tax-shelter-tool/W2Hv_CoU8zU/" 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/Mark-to-market--tax-shelter-tool/W2Hv_CoU8zU/">Mark-to-market : tax shelter tool</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>
