Market Notes
Author: Staff Editors.
Source: Volume 24, Number 01, Fall 2006 , pp.85-96(12)
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Abstract:
Summarizes recent Tax Court decisions: IRS Publication Guidance Could Not Be Used Against IRS to Avoid Debt Cancellation Income; Exercising Stock Options Through Third-Party Margin Loans Does Not Receive Section 83 Protection; Commodities-Linked Notes Are Qualifying Income For Mutual Funds (How to Avoid the Rev. Rul. 2006-1 Net); Offshore Credit Card Accounts Are Sometimes Financial Accounts for Foreign Bank and Financial Accounts ReportingKeywords:
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