The Resource Taxing derivatives : do look-through rules work?

Taxing derivatives : do look-through rules work?

Label
Taxing derivatives : do look-through rules work?
Title
Taxing derivatives : do look-through rules work?
Creator
Subject
Language
eng
Summary
This article examines the taxation of derivatives and look-through rules. These rules range in a scope from deemed ownership rules that taxpayers as owning the underlying assets for all purposes of the Code, to look-through rules that conform only certain aspects of the taxation of the derivatives to the taxation of the underlying assets
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 91 (2013),
http://library.link/vocab/creatorName
Stevens, M.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • derivative financial instrument
  • looking through
  • cherry picking
  • pass-through entity
  • FIRPTA
Label
Taxing derivatives : do look-through rules work?
Instantiates
Publication
Label
Taxing derivatives : do look-through rules work?
Publication

Library Locations

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