Financial Products: Taxation, Regulation and Design (2020 Supplement) - U.S.
A three-volume set, the book provides a road map to work one's way through the tax and regulatory maze of financial products.
Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman
A three-volume set, the book provides a road map to work one's way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.
Part 1 Overview of the Markets
Part 2 Overview of Selected Market Participants
Part 3 Taxation of Market Participants
Part 4 Taxation of Capital Transactions
Part 5 Taxation of Ordinary Income Transactions
Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions
Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests
Part 10 Taxation of Debt Securities and Options on Debt Securities
Part 11 Taxation of Asset-Backed Securities
Part 12 Taxation of Physical Commodities and Options on Commodities
Part 13 Taxation of Section 1256 Contracts
Part 14 Tax Consequences of Holding Offsetting Positions (Straddles)
Part 15 Foreign Currency and International Operations
Part 16 Notional Principal Contracts
6" x 9"