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

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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