The Use of Derivatives in Tax Planning

The Use of Derivatives in Tax Planning

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The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.The wash sale rules are triggered if stock or securities are sold at a loss and within 61 days an option or contract to ... stock for purposes such as voting the stock, using as collateral or continuing to hold or maintain the investment position .

Title:The Use of Derivatives in Tax Planning
Author:Frank J. Fabozzi, CFA
Publisher:John Wiley & Sons - 1998-06-20


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