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Market Notes  


Author:  Staff Editors.


Source: Volume 21, Number 03, Spring 2004 , pp.327-334(8)




Journal of Taxation of Investments

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Abstract: 

A review of recent federal regulatory rulings and notices: Contested Liability Trusts Used to Accelerate Deductions Added to Abuse List; IRS Narrowly Defines “Readily Tradable on an Established Securities Market” for QDI Purposes; GAO Follows Financial Statement Trend Toward Restatement; Isolated Redemptions Do Not Cause Deemed Distributions to Investment Company Shareholders; Boycott Requests From Arab Countries Continue to Decline, IRS Study Concludes

Keywords: Notice 2003-77; PLR 200329023; Section 999(a)

Affiliations:  .

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