The mark-to-market rules of section 475 /

" ... 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 o...

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Bibliographic Details
Main Author: Connors, Peter J., Esq
Corporate Author: Tax Management Inc
Other Authors: Caginalp, Oggie, Handler, R. Arnold, 1940-
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [©2000]-
Series:Tax management portfolios ; 543-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20543
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