Download or read book Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Treatment of Mutual Funds written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1992 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Regulated Investment Companies written by James E. Hillman and published by Aspen Publishers. This book was released on 1995 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Mutual Funds as Regulated Investment Companies written by Alexis Wu and published by . This book was released on 1999 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Regulated Investment Companies written by Richard M. Hervey and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Exchange swap Fund Capital Gains written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mutual Fund Shares written by Investment Company Institute (U.S.) and published by . This book was released on 1969 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Treatment of Transactions in Options written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of exchange SWAP fund capital gains written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Richard M. Hervey and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... discusses in detail the provisions of [sections] 851 through 855, 860 and 4982 of the Internal Revenue Code, which govern the taxation of regulated investment companies (RICs). The portfolio also discusses the applicability of other Code provisions to RICs"--Page iii.

Download or read book State Taxation of Income from Mutual Funds Or Money Market Accounts Invested in U S Government Securities written by Roderick Graham and published by . This book was released on 1995 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation of Income from Mutual Funds Or Money Market Accounts Invested in U S Government Securities written by Linda L. Spencer and published by . This book was released on 1988 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Journal of Taxation of Investments written by and published by . This book was released on 2007 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Regulation of Money Managers written by Tamar Frankel and published by Wolters Kluwer. This book was released on 2015-09-16 with total page 4826 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regulation of Money Managers (with the original subtitle: The Investment Company Act and The Investment Advisers Act) was published in 1978 and 1980. The Second Edition, subtitled Mutual Funds and Advisers, was published in 2001 and has been annually updated since then. It is a comprehensive and exhaustive treatise on investment management regulation. The treatise covers federal and state statutes, their legislative history, common law, judicial decisions, rules and regulations of the Securities and Exchange Commission, staff reports, and other publications dealing with investment advisers and investment companies. The treatise touches on other financial institutions such as banks, insurance companies, and pension funds. The work also discusses the economic, business, and theoretical aspects of the investment management industry and their effects on the law and on policy. The treatise contains detailed analysis of the history and development of the Investment Company Act and the Investment Advisers Act. It examines the definitions in the Acts, including the concept of ‘‘investment adviser,’’ ‘‘affiliates,’’ and ‘‘interested persons.’’ It outlines the duties of investment company directors, the independent directors, and other fiduciaries of investment companies. The treatise deals with the SEC’s enforcement powers and private parties’ rights of action.

Download or read book Encouraging Personal Saving and Investment written by United States. Congress. Joint Economic Committee and published by . This book was released on 2000 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: To increase personal saving and investment and to promote tax neutrality among various investment vehicles, the tax treatment of capital gains unrealized by shareholders should be modified. The current practice of forcing distributions of capital gains to mutual fund shareholders should be changed. Until the shareholder realizes a capital gain through the sale of an asset, no tax liability should incur. with respect to regulated investment companies, the realization point that triggers a capital gains tax liability should be moved from the corporate level down to the individual shareholder level. Since mutual funds are a popular vehicle for saving and investment of middle-income households, this tax reform would greatly increase the incentives for these people to invest and save for their future by increasing their pre-liquidation rate of return. The current tax treatment of mutual funds causes the average mutual fund investor to lose between 10 percent and 20 percent a year of their pre-liquidation rate of return. On a $10,000 investment earning a 10 percent annual rate of return, a 2.3 percentage point reduction in the pre-liquidation rate of return would cost a mutual fund investor almost $82,000 over a 30 year period--on a $26,000 investment a mutual fund investor would forego approximately $213,000 over a 30 year period. A change in the tax treatment of mutual funds would have a beneficial impact on all owners of mutual funds, but the benefits would primarily help those making less than $100,000 a year, with 43% of households owning mutual funds earning less than $50,000 a year.