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Taxation of Securities Transactions

Name: Taxation of Securities Transactions
Brand: Matthew Bender Elite Products

Author(s): Daniel F. Cullen, J.D., LL.M (Author), Peter Matejcak, J.D. (Author)

Comprehensive explanation of income taxation of securities.

Publisher: Matthew Bender Elite Products

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Print Book: 2 Volumes; Looseleaf 2nd Edition $ 3,105.00	In Stock ISBN: 9780820517292
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eBook: epub $ 3,105.00	In Stock ISBN: 9781579112158
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Product Description

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Comprehensive explanation of income taxation of securities. Detailed text shows how various transactions in all types of securities are taxed. Updated with the latest developments in the Code, regulations, cases and rulings. Covers transactions in:

Notional principal contracts-financial derivatives

Stocks and bonds

Stock options

Puts and calls

Short sales

Restricted and 'phantom' stocks

'When issued' securities

Mutual funds

Corporate and government bonds

Bailouts

Dividend distributions

Distributions of securities

Stock redemptions

Partnerships and S corporations

Corporate formations

Corporate reorganizations and liquidations

Real estate investment trusts (REITs)

Real estate mortgage investment conduits (REMICs)

Taxable mortgage pools

Annuity contracts

Regulated investment companies

Domestic international sales corporations (DISCs)

Foreign sales corporations

Foreign currency

Plus extensive analyses of:

The taxpayer as a security dealer

Expenses of investors and traders

Distributions of securities to estate or trust beneficiaries

Tax consequences of security investments by foreign shareholders

Examples and annotations throughout.

First published 1971. loose-leaf; updated twice per year.

2 Volumes

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Table of Contents

CHAPTER 1 Gains and Losses From the Disposition of Property
CHAPTER 2 Capital Gains and Losses
CHAPTER 3 The Alternative Minimum Tax
CHAPTER 4 Forming the Corporation
CHAPTER 5 Dividend Distributions
CHAPTER 6 Fast-Pay Arrangements
CHAPTER 7 Distributions in Redemption of Stock
CHAPTER 8 Liquidating Distributions
CHAPTER 9 Stock Bail-Outs
CHAPTER 10 Reorganizations and Other Exchanges
CHAPTER 11 Stock Options
CHAPTER 12 Notional Principal Contracts--Financial Derivatives
CHAPTER 13 Short Sales
CHAPTER 14 "When Issued" Securities
CHAPTER 15 Regulated Investment Companies
CHAPTER 16 Variable Deferred Annuity Contracts
CHAPTER 17 Real Estate Investment Trusts
CHAPTER 18 Real Estate Mortgage Investment Conduits and Taxable Mortgage Pools
CHAPTER 19 The Taxpayer as a Member of a Partnership
CHAPTER 20 Limited Liability Companies and Public Partnerships
CHAPTER 21 S Corporations
CHAPTER 22 The Taxpayer as the Beneficiary of an Estate or Trust
CHAPTER 23 The Taxpayer as Participant in a Tax_Exempt Profit-Sharing or Stock Bonus Plan
CHAPTER 24 The Taxpayer as Participant in a Section 401(k) Plan
CHAPTER 25 Employee Stock Ownership Plans
CHAPTER 26 The Taxpayer as Owner of an Individual Retirement Arrangement
CHAPTER 27 Contributions to Tax_Qualfied Profit-Sharing and Stock Bonus Trusts and Individual Retirement Arrangements
CHAPTER 28 Distributions from Tax Qualified Profit-Sharing and Stock Bonus Trusts and Individual Retirement Arrangements
CHAPTER 29 Transactions in Bonds and Other Debt Instruments
CHAPTER 30 The Taxpayer as a Dealer in Securities
CHAPTER 31 Expenses of Investors and Traders
CHAPTER 32 Foreign Securities and Foreign Shareholders
CHAPTER 33 New Market Credit
CHAPTER 34 Tax Shelter Transactions: Penalties and Disclosure Requirements
CHAPTER 35 Constitutional Limitations on State Taxation of Securities Transactions

Featured Authors

Daniel F. Cullen, J.D., LL.M Peter Matejcak, J.D.

Daniel F. Cullen, J.D., LL.M

DANIEL F. CULLEN, J.D., LL.M
Baker & McKenzie LLP

Daniel Cullen has nearly 20 years of experience in tax planning for structured real estate transactions and related securities law matters. Mr. Cullen serves as a REIT columnist for the Journal of Passthrough Entities and is viewed as a leading professional in the taxation of REITs and related structures. Mr. Cullen received the Best Panel Award, for the presentation An In-Depth Look at DSTs at the 2013 ADISA Annual Conference. Mr. Cullen also serves as an adjunct professor at Northwestern University School of Law and DePaul University College of Law, teaching the Taxation of Structured Real Estate Transactions.

Mr. Cullen has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 Structures such as tenancy-in-common arrangements and Delaware Statutory Trust (DST) offerings. In addition, he handles tax matters related to lease financings of real estate, aircraft, railcars, school buses, cell towers and other telecommunications equipment, synthetic lease structures and the related tax aspects of derivatives and financial products. Throughout his career, Mr. Cullen has also been involved in tax planning for many domestic and international partnerships, joint ventures and emerging companies, including projects in Australia, China, Brazil, Mexico, Europe, Russia, the Bahamas, Panama and the Philippines.

View All Books by Daniel F. Cullen, J.D., LL.M (1)

Peter Matejcak, J.D.

PETER MATEJCAK, J.D.
Baker & McKenzie LLP

Peter Matejcak is a partner in the Firm's Global Tax Practice Group in the Chicago office. Peter advises on US federal income tax issues and provides tax structuring advice to US and foreign taxpayers. Prior to attending law school, Peter worked at a Big Four public accounting firm, providing tax compliance and planning services to private and middle-market companies and their owners. He is a regular contributor to Real Estate Taxation and the Journal of Passthrough Entities as a REIT columnist, and is the co-author of the Taxation of Securities Transactions treatise. He is also a Certified Public Accountant and an adjunct professor at Northwestern University School of Law and DePaul University College of Law, teaching the Taxation of Structured Real Estate Transactions.

Peter's practice focuses on a wide variety of tax, general corporate and securities matters, particularly relating to the structuring of real estate capital market transactions. Peter has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 structures, such as tenancy-in-common (TIC) and Delaware Statutory Trust (DST) offerings. In addition, Peter regularly advises clients with respect to both the tax and corporate aspects of mergers, acquisitions, joint ventures, strategic alliances and other business combination transactions.

View All Books by Peter Matejcak, J.D. (1)

Taxation of Securities Transactions

Featured Authors

Daniel F. Cullen, J.D., LL.M

Peter Matejcak, J.D.

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