Legislation Would Exempt Aggies From Volume Cap
- N.J. Looks to Put the Garden Back In Garden State With $500M Sale. Braun, Martin Z. // Bond Buyer;3/17/2003, Vol. 343 Issue 31594, p1
Reports on a dispute regarding the taxation of tax allocation bonds sold in 1999 by Fontana Redevelopment Agency in Fontana, California. Reasons cited for taxing the bonds; Purpose of issuing the bonds; Provisions under section 149(d) of the code by the U.S. Internal Revenue Service as...
- Industrial revenue bonds: Tests of the Bank Arbitrage Hypothesis, the Miller Hypothesis, and ... Allen, David S. // Journal of Applied Business Research;Spring95, Vol. 11 Issue 2, p110
Considers alternative hypotheses that have been set forth to explain relative yields on taxable and tax-exempt securities. Bank Arbitrage Hypothesis for short measures; Modified Corporate Tax-Rate Hypothesis for long maturities; Evidence of market segmentation among tax-exempt securities of...
- Worthless securities. // National Public Accountant;Oct93, Vol. 38 Issue 10, p40
Reports on the amendment of tax return for worthless securities. Seven years after original due date to amend the return and deduct securities that have become worthless; Long delays in determining whether a security has become worthless.
- Should we throw sand in the gears of financial markets? Hakkio, Craig S. // Economic Review (01612387);1994, Vol. 79 Issue 2, p17
Explores the pros and cons of a securities transaction tax. Introduction to securities transaction taxes; Assumption of large potential benefits from the tax; Costs incurred by imposing the tax.
- House tax-relief bill leaves investors jumpy about trust-preferreds. Padgett, Tania // American Banker;6/12/1997, Vol. 162 Issue 112, p28
Reports on bankers' reactions on the refusal of the US House Ways and Means Committee to remove the tax deductibility on trust-preferred securities. Criticisms that the securities are an example of `corporate welfare'; Banks' preference for this method of raising capital; Sources of the value...
- When it comes to taxes, growth outperforms income. O'Connell, Vanessa // Money;Jan1995, Vol. 24 Issue 1, p97
Reports on the tax advantage of growth stocks over income stocks. Explanation of a graph comparing two $10,000 investments that return 10% annually over 20 years.
- Continuity-of-interest reorg. proposed reg. // Practical Accountant;Apr95, Vol. 28 Issue 4, p14
Cites a regulation issued by the Internal Revenue Service (IRS) relating to the income tax treatment of the transfer of target assets to the purchasing company after a qualified stock purchase of target stock. Regulation's effectiveness for transfers of target assets on or after the date that...
- Final regs address dividends-received deduction holding period. // Practical Accountant;May95, Vol. 28 Issue 5, p14
Reports on the final regulations which cover the tax deduction for stocks in the United States. Description of the regulations' provisions.
- Section 355 distribution regs. // Practical Accountant;Oct96, Vol. 29 Issue 10, p22
Reports that the US Internal Revenue Service (IRS) has proposed tax regulations relating to Section 355 distributions of stocks and securities by domestic corporations to foreign persons.