Managers See Little Effect From Florida's Intangibles Repeal
- The Security Market Reaction to Tax Legislation as Reflected in Bond Price Adjustments. Bathke Jr., Allen W.; Rogers, Richard L.; Stern, Jerrold J. // Journal of the American Taxation Association;Spring85, Vol. 6 Issue 2, p37
This study analyzes the impact of four tax acts on flower bond prices using a capital markets methodology. While the four tax law changes were not intended specifically to affect the desirability of flower bonds, the estate planning value of the bonds was affected. Moreover, financial...
- THE PRICING OF PREMIUM BONDS. Livingston, Miles // Journal of Financial & Quantitative Analysis;Sep79, Vol. 14 Issue 3, p517
The article considers the pricing of premium bonds. The author seeks to determine the appropriate bond pricing equation for premium bonds under the assumption that taxpayers elect the amortization of the premium on a straight line basis as a deduction from regular taxable income. The author...
- Three sets of final regs under Section 382 issued. // Practical Accountant;May94, Vol. 27 Issue 5, p16
Reports on the tax regulation which relate to the determination of whether stock of a loss corporation is owned as a result of being a qualified creditor for purposes of Section 382.
- Stock-for-debt final regs and procedure issued. // Practical Accountant;May94, Vol. 27 Issue 5, p16
Reports on the final tax regulations under Section 108 which provide rules for determining whether stock issued for indebtedness is nominal or token.
- All-events test is satisfied by execution rather than settlement of securities trades... McDonald, John J. // Tax Lawyer;Fall97, Vol. 51 Issue 1, p177
Focuses on the `Charles Schwab Corp. v. Commissioner' case regarding the taxation of accrued sales from securities trading in the United States. Mechanics of the all-events test; Inapplicability of the ministerial acts exception; Effects of the inclusion of income upon completion of the...
- Trading Stock Discussion Document. Owens, Jeff // Chartered Accountants Journal;Sep97, Vol. 76 Issue 8, p65
Summarizes submissions on the Discussion Document proposing rewrite of Trading Stock taxation rules in New Zealand. Overall theme of government proposals; Changes proposed for valuing trading stock; Market selling value; Excepted financial arrangements.
- Small business stock rules. // Practical Accountant;Feb98, Vol. 31 Issue 2, p20
Focuses on tax legislation in the United States which relate to the 50% exclusion for gain from small business stock. Effective date of the legislation.
- Mark-to-market guidance revised. // Practical Accountant;Mar94, Vol. 27 Issue 3, p13
Reports on the modification of three issues pertaining to the 1993 tax law's mark-to-market requirements. Identification of securities as held for investment; Use of a special procedure by dealers in securities; Application of a new method of accounting for securities.
- Admissible evidence. Greene, Chris; Maddalena, Christina // Accountancy;Oct92, Vol. 110 Issue 1190, p108
Presents the British Court of Session's decision in the tax case 'IRC vs. Stenhouse's Trustees.' Use of transactions in shares and previous agreements with the Inland Revenue as admissible evidence in relation to the valuation of the shares; Case background.