Taxation of Exchange (swap) Fund Capital Gains
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 174 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
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Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 174 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 162 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 20 |
Release | : 1976 |
Genre | : Mutual funds |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 0 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 0 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 156 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Author | : Kaye A. Thomas |
Publisher | : Fairmark Press Inc. |
Total Pages | : 322 |
Release | : 2004 |
Genre | : Business & Economics |
ISBN | : 0967498112 |
A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 26 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 160 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |