The Resource Mark-to-market swap valuation : the Bank One case

Mark-to-market swap valuation : the Bank One case

Label
Mark-to-market swap valuation : the Bank One case
Title
Mark-to-market swap valuation : the Bank One case
Creator
Subject
Language
  • eng
  • eng
Summary
The recent US tax court decision in the Bank One case underscores the urgent need for the finalization of regulations regarding a safe harbour valuation method that could be used by securities dealers, thus removing uncertainty for taxpayers. As background, one should also consider the nature of the income derived when derivatives, especially swaps, are held or disposed of by securities dealers. After an introduction, this article considers: capital or ordinary income: Section 1221; valuation of gain and loss: Section 475; proposed regulations: Section 1.475(a)(4), and election and record keeping
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 9 (2007),
http://library.link/vocab/creatorName
Joseph, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • swap
  • valuation
Label
Mark-to-market swap valuation : the Bank One case
Instantiates
Publication
Note
20070320
Other control number
dfi010707.pdf
Label
Mark-to-market swap valuation : the Bank One case
Publication
Note
20070320
Other control number
dfi010707.pdf

Library Locations

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      52.3736660 4.9336932
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