Taxation of Securities Transactions

Comprehensive explanation of income taxation of securities.
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Print Book: 2 Volumes; Looseleaf 2nd Edition
$3,105.00
In Stock ISBN: 9780820517292

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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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  • 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

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