Tax-free Swaps
Author | : Bradley T. Borden |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : Capital gains tax |
ISBN | : 9781933255286 |
Publisher Description
Download Tax Free Swaps full books in PDF, epub, and Kindle. Read online free Tax Free Swaps ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Bradley T. Borden |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : Capital gains tax |
ISBN | : 9781933255286 |
Publisher Description
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 174 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : Bradley T. Borden |
Publisher | : Civic Research Institute, Inc. |
Total Pages | : 46 |
Release | : 2008 |
Genre | : Capital gains tax |
ISBN | : 1887554637 |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 162 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : Bradley T. Borden |
Publisher | : |
Total Pages | : 7 |
Release | : 2015 |
Genre | : |
ISBN | : |
Thirty years have passed since the Ninth Circuit decided Bolker, granting section 1031 nonrecognition to an exchange of property that the exchanger received from a corporation in a tax-free liquidation. The Bolker opinion establishes that a person can satisfy the section 1031 holding and use requirements, even though the person receives property with the intent to transfer it as part of a section 1031 exchange. Even though little has happened in this area of the last over the last thirty years, property owners and their advisors continue to worry about properly structuring transactions that are similar to the Bolker transaction. This article reviews Bolker and the few rulings and cases that consider similar transactions and the authority that presents other doctrines that could apply to them. It also considers problems that can crop up in these types of transactions and steps that property owners and their advisors can take to avoid those problems. Finally, it anticipates arguments that the IRS and state taxing authorities may make in challenging the tax-free treatment of Bolker-like transactions and considers the viability of such arguments.
Author | : Robert A. Green |
Publisher | : |
Total Pages | : |
Release | : 2021-01-15 |
Genre | : |
ISBN | : 9780991472574 |
Use Green's 2021 Trader Tax Guide to receive every trader tax break you're entitled to on your 2020 tax returns. Our 2021 guide covers the 2017 Tax Cuts and Jobs Act and the 2020 CARES Act's impact on investors, traders, and investment managers. Learn various smart moves to make in 2021. Whether you self-prepare your tax returns or engage a CPA firm, this guide can help you through the process of optimizing your tax savings. Even though it may be too late for some tax breaks on 2020 tax returns, you can still use this guide to execute these tax strategies and elections for tax-year 2021.The 18 chapters cover trader tax status, Section 475 MTM, tax treatment (equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, etc.), accounting for trading gains and losses, trading business expenses, tips for preparing tax returns, tax planning, entity solutions, retirement plan strategies, IRS and state tax controversy, traders in tax court, proprietary trading, investment management, international tax, Obamacare taxes, short selling, the Tax Cuts and Jobs Act, and the CARES Act.
Author | : Michael David Fox |
Publisher | : |
Total Pages | : 107 |
Release | : 2000 |
Genre | : Capital gains tax |
ISBN | : 9780979474903 |
Author | : |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : |
ISBN | : |
Christopher Lott presents information on tax swaps as part of his FAQ on investment. The information was contributed by Bill Rini and other anonymous contributors. A tax swap is an investment strategy, usually for municipal bond portfolios. It allows one to take a tax loss in the portfolio, while also adjusting such factors as credit quality and maturity, to better meet the outlook of the market. A tax swap can create a capital loss for tax purposes, increase current income, and maintain or enhance the overall credit quality of the portfolio.
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 20 |
Release | : 1976 |
Genre | : Mutual funds |
ISBN | : |