" ... analyzes the income tax consequences of the mark-to-market rules of [section] 475 for securities held by dealers in securities and electing traders, and for commodities held by electing dealers and traders. After discussing the legislative history and purpose of the mark-to-market rules of [section] 475, and summarizing the basic rules, the portfolio describes the operation of these rules in detail."
Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, . Published: Washington, D.C., 2000- Title from title screen (viewed Nov. 4, 2011).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Legislative history and purpose of mark-to-market rules Other mark-to-market initiatives Basic rules Recognition before realization Dealers and traders in securities Change in method of accounting Securities subject to [section] 475 treatment Exemptions from mark-to-market Character of gain/loss Identification and misidentification Consolidated return issues Dealers and traders in commodities Procedures for making the MTM elections under [section] 475(e) and (f) Valuation The global dealing regulations Other rules affecting foreign securities dealers State tax issues Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.