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 Taxation of Regulated Investment Companies written by Richard M. Hervey and published by . This book was released on 1997 with total page 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 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 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 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 State Income Taxation of Regulated Investment Companies written by Federation of Tax Administrators (U.S.) and published by . This book was released on 1960 with total page 8 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 U S Income Tax Return for Regulated Investment Companies written by United States. Internal Revenue Service and published by . This book was released on 1995 with total page 0 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 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 Regulated Investment Companies written by Joseph R. Palombo and published by . This book was released on 1987 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of RICs written by Samuel D. Brunson and published by . This book was released on 2014 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mutual funds and other regulated investment companies currently occupy a central space in American households' financial lives. Is spite of their near-ubiquity, though, regulated investment companies occupy a strange tax limbo as quasi-pass-through entities, neither fully taxable nor fully tax-transparent. To qualify for this quasi-pass-through status, regulated investment companies must, among other things, distribute the bulk of their income to shareholders annually. The distribution requirement imposes costs on both regulated investment companies and on their shareholders. It is commonly framed as an attempt to make the economics of investing in regulated investment companies similar to the economics of making direct portfolio investments. History shows, though, that the distribution requirement finds its basis in marketing, and not in any tax policy consideration. If the distribution requirement benefited the shareholders or the government, it would be worth the costs it imposes. But this article concludes that the complexity and expense are not. When tax policymakers discard their flawed premise of attempting to replicate the tax treatment of direct portfolio investment, they can stop clumsily and partially attempting to recreate true pass-through taxation for regulated investment companies. Instead, they can reframe regulated investment company taxation in a way that imposes a single level of taxation while, at the same time, protects regulated investment companies from being transformed into vehicles for tax deferral.In this Article, I evaluate several ways the tax law could tax regulated investment companies and their shareholders while imposing only a single level of taxation and ensuring that shareholders have the liquidity with which to pay taxes. Ultimately, I find that the best model would exempt regulated investment companies from taxation. At the same time, it would defer taxing shareholders until they realized income or gain. It would make up for that deferral by imposing an interest charge on the gain. For shareholders who wanted to avoid this interest regime, it would also allow for a mark-to-market election.

Download or read book Taxation by District of Columbia of Regulated Investment Companies written by United States. Congress. House. Committee on the District of Columbia and published by . This book was released on 1970 with total page 5 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 Tax Management Portfolios written by and published by . This book was released on 1971* with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Securities written by John J. Boland and published by . This book was released on 1977 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: