Market Notes
Author: Staff Editors.
Source: Volume 20, Number 01, Fall 2002 , pp.82-94(13)
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Abstract:
A review of revenue rulings affecting the tax treatment of investments including:Loans Qualified as Real Estate Assets for Determining REIT Status; Failure to Timely Elect Mark-to- Market Method for Trader Could Not Be Rectified on Return; Identity Theft Increasingly Common in Refund Schemes; Stepped Advances and Interest Rate Swap Avoid Arbitrage Bond Categorization, Private Rulings SayKeywords: PLR 200226013; PLR 200209054; PLR 200147015; PLR 200152005
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