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

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
Creator
Contributor
Author
Issuing body
Subject
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."
Member of
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
Instantiates
Publication
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
Publication
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

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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