Taxation of Securities Transactions
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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:
Plus extensive analyses of:
Examples and annotations throughout.
First published 1971. loose-leaf; updated twice per year.
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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