The Resource U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
Resource Information
The item U.S. Tax Court's Fannie Mae decision makes the world safe for hedging 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 U.S. Tax Court's Fannie Mae decision makes the world safe for hedging 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
- Reviews a US Tax Court decision in Federal National Mortgage Association V. Commissioner in which the court allowed ordinary tax treatment for liability hedges since its portfolio mortgages qualified for one of the statutory exceptions to capital asset treatment. Addresses the implications of the case, to distinguish hedging transactions from speculation. Although the decision is comforting, uncertainty still exists for corporate issuers and purchasers of jet fuel, which does not qualify for any statutory exclusion
- Label
- U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
- Title
- U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
- Summary
- Reviews a US Tax Court decision in Federal National Mortgage Association V. Commissioner in which the court allowed ordinary tax treatment for liability hedges since its portfolio mortgages qualified for one of the statutory exceptions to capital asset treatment. Addresses the implications of the case, to distinguish hedging transactions from speculation. Although the decision is comforting, uncertainty still exists for corporate issuers and purchasers of jet fuel, which does not qualify for any statutory exclusion
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 7 (1993),
- http://library.link/vocab/creatorName
- Sheppard, L.A
- Language note
- English
- http://library.link/vocab/subjectName
-
- hedging transaction
- portfolio investment
- Label
- U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
- Abbreviated title
- TaxNint
- Label
- U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
- Abbreviated title
- TaxNint
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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/U.S.-Tax-Courts-Fannie-Mae-decision-makes-the/wEuP8mvAI5s/" 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/U.S.-Tax-Courts-Fannie-Mae-decision-makes-the/wEuP8mvAI5s/">U.S. Tax Court's Fannie Mae decision makes the world safe for hedging</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="https://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/U.S.-Tax-Courts-Fannie-Mae-decision-makes-the/wEuP8mvAI5s/" 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/U.S.-Tax-Courts-Fannie-Mae-decision-makes-the/wEuP8mvAI5s/">U.S. Tax Court's Fannie Mae decision makes the world safe for hedging</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
