The Resource The mark-to-market rules of section 475, Peter J. Connors

The mark-to-market rules of section 475, Peter J. Connors

Label
The mark-to-market rules of section 475
Title
The mark-to-market rules of section 475
Statement of responsibility
Peter J. Connors
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the income tax consequences of the mark-to-market rules of [section] 475 for securities held by dealers in securities and electing traders, and for commodities held by electing dealers and traders. After discussing the legislative history and purpose of the mark-to-market rules of [section] 475, and summarizing the basic rules, the portfolio describes the operation of these rules in detail."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Connors, Peter J.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 543-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1940-
http://library.link/vocab/relatedWorkOrContributorName
  • Caginalp, Oggie
  • Connors, Peter J.
  • Handler, R. Arnold
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
543-2nd
http://library.link/vocab/subjectName
  • Securities
  • Income tax
  • Securities industry
Label
The mark-to-market rules of section 475, Peter J. Connors
Instantiates
Publication
Note
  • Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, <Oct. 3, 2007>
  • Published: Washington, D.C., 2000-<Sept. 6, 2007>
  • Title from title screen (viewed Nov. 4, 2011)
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. Introduction -- Legislative history and purpose of mark-to-market rules -- Other mark-to-market initiatives -- Basic rules -- Recognition before realization -- Dealers and traders in securities -- Change in method of accounting -- Securities subject to [section] 475 treatment -- Exemptions from mark-to-market -- Character of gain/loss -- Identification and misidentification -- Consolidated return issues -- Dealers and traders in commodities -- Procedures for making the MTM elections under [section] 475(e) and (f) -- Valuation -- The global dealing regulations -- Other rules affecting foreign securities dealers -- State tax issues -- Working papers
Dimensions
unknown
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)60338074
System details
Mode of access: World Wide Web
Label
The mark-to-market rules of section 475, Peter J. Connors
Publication
Note
  • Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, <Oct. 3, 2007>
  • Published: Washington, D.C., 2000-<Sept. 6, 2007>
  • Title from title screen (viewed Nov. 4, 2011)
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. Introduction -- Legislative history and purpose of mark-to-market rules -- Other mark-to-market initiatives -- Basic rules -- Recognition before realization -- Dealers and traders in securities -- Change in method of accounting -- Securities subject to [section] 475 treatment -- Exemptions from mark-to-market -- Character of gain/loss -- Identification and misidentification -- Consolidated return issues -- Dealers and traders in commodities -- Procedures for making the MTM elections under [section] 475(e) and (f) -- Valuation -- The global dealing regulations -- Other rules affecting foreign securities dealers -- State tax issues -- Working papers
Dimensions
unknown
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)60338074
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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