Financial instruments : special rules / David M. Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia Law School.

Arlington, VA : Tax Management Inc., [2005]-

1 online resource.

Updated irregularly

Tax management portfolios ; 186-2nd.

" ... considers the taxation of financial instruments. This subject is especially challenging because it requires two levels of analysis. First, the tax treatment of a particular instrument must be established in isolation. This is no easy task because the rules are inconsistent, taxing economically comparable transactions differently. But once this threshold inquiry is conducted, a second analysis is required. Special rules apply when two or more instruments have a specified relationship to each other: One instrument either replaces or reduces risk of loss in the other."

Published: Washington, D.C., 2005-2007.

Includes bibliographical references.

Mode of access: World Wide Web.

Description based on contents viewed on May 17, 2018; title from description page.

www

Print version: Schizer, David M. Financial instruments. Arlington, VA : Tax Management Inc., [2018]-

BNA Premier package.

English

Monographs & Serials
Electronic Resources