Taxation of Securities Transactions

Comprehensive explanation of income taxation of securities.

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Print Book:2 Volumes; Looseleaf
2nd Edition
ISBN: 9780820517292
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ISBN: 9781579112158
In Stock
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ISBN: 9781579112158
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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