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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)




Journal of Taxation and Regulation of Financial Institutions

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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.

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