The Resource Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School
Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School
Resource Information
The item Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- " ... considers the taxation of financial instruments. This subject is especially challenging because it requires two levels of analysis. First, the tax treatment of a particular instrument must be established in isolation. This is no easy task because the rules are inconsistent, taxing economically comparable transactions differently. But once this threshold inquiry is conducted, a second analysis is required. Special rules apply when two or more instruments have a specified relationship to each other: One instrument either replaces or reduces risk of loss in the other."
- Language
- eng
- Extent
- 1 online resource
- Note
- Published: Washington, D.C., 2005-2007
- Contents
-
- Detailed analysis. Wash sales under [section] 1091
- Conversion transactions under [section] 1258
- Constructive sales under [section] 1259
- Constructive ownership under [section] 1260
- Working papers
- Label
- Financial instruments : special rules
- Title
- Financial instruments
- Title remainder
- special rules
- Statement of responsibility
- David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School
- Language
- eng
- Summary
- " ... considers the taxation of financial instruments. This subject is especially challenging because it requires two levels of analysis. First, the tax treatment of a particular instrument must be established in isolation. This is no easy task because the rules are inconsistent, taxing economically comparable transactions differently. But once this threshold inquiry is conducted, a second analysis is required. Special rules apply when two or more instruments have a specified relationship to each other: One instrument either replaces or reduces risk of loss in the other."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Schizer, David M
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 186-2nd (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
- Tax Management Inc
- Series statement
- U.S. income portfolios
- Series volume
- 186-2nd
- http://library.link/vocab/subjectName
-
- Financial instruments
- Taxation
- Label
- Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School
- Note
- Published: Washington, D.C., 2005-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Wash sales under [section] 1091 -- Conversion transactions under [section] 1258 -- Constructive sales under [section] 1259 -- Constructive ownership under [section] 1260 -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60035234
- System details
- Mode of access: World Wide Web
- Label
- Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School
- Note
- Published: Washington, D.C., 2005-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Wash sales under [section] 1091 -- Conversion transactions under [section] 1258 -- Constructive sales under [section] 1259 -- Constructive ownership under [section] 1260 -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60035234
- System details
- Mode of access: World Wide Web
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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.law.upenn.edu/portal/Financial-instruments--special-rules-David-M./388flhmwOP0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Financial-instruments--special-rules-David-M./388flhmwOP0/">Financial instruments : special rules, David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
