IRS Releases Notices Designating Certain "Basket Contracts" as Listed Transactions and Others as Reportable Transactions of Interest.

Autor: Humphreys, Thomas A.1, Reigersman, Remmelt A.2, Young, Brennan W.3
Zdroj: Journal of Taxation of Financial Products. 2015, Vol. 13 Issue 2, p35-59. 5p.
Databáze: Business Source Ultimate