U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
Resource Information
The work U.S. Tax Court's Fannie Mae decision makes the world safe for hedging represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
Resource Information
The work U.S. Tax Court's Fannie Mae decision makes the world safe for hedging represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Language note
- English
Context
Context of U.S. Tax Court's Fannie Mae decision makes the world safe for hedgingWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/YCKNfLCEl-w/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YCKNfLCEl-w/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work U.S. Tax Court's Fannie Mae decision makes the world safe for hedging
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/YCKNfLCEl-w/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YCKNfLCEl-w/">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>
