Dmitriy Kustov on Portfolio Interest: Free Money (PDF)
Select a format
This Emerging Issue Analysis details the tax authorities and economic considerations of tax-free portfolio interest under IRC Sections 871(h) and 881(c).
Dmitriy Kustov, CPA, EA, MS Tax (Golden Gate University) has more than fifteen years of experience in tax return preparation and tax consulting. He runs a boutique San Francisco accounting firm specializing in various tax issues concerning small and medium size businesses.
Ask the LexisNexis experts - and get a complete answer based on today's law.
An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.
Emerging Issues Analysis PDFs should be purchased individually or accessed through Lexis.com if you have a subscription.