Investment Management: Recent Tax Developments
Author: Kenneth M. Kess.; Mary Barsoom.; Lisa V. Shields.; Jennifer Flynn.
Source: Volume 23, Number 05, May/June 2010 , pp.54-55(2)
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Abstract:
A review of recent IRS Private Letter and Revenue Rulings affecting the treatment of investments.Keywords: cancellation of indebtedness; gross income test; LIFFE futures contracts; Massachusetts Business Trust; Regulated Investment Company; Section 1256 contract
Affiliations:
1: Deloitte Tax LLP; 2: Deloitte; 3: Deloitte; 4: Deloitte.