Market Notes
Author: Staff Editors.
Source: Volume 24, Number 04, Summer 2007 , pp.374-384(11)
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Abstract:
Reviews three recent IRS rulings: Swaps Hedging Mineral Mortgages Escape Rev. Rul. 2006-1; Satisfying Pecuniary Bequest by Partial Transfer of IRA Causes Unexpected Tax Hit; Switch From Item-by- Item Hedging to Aggregate Hedging Approved by IRSKeywords:
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