The Resource The mark-to-market rules of section 475, Peter J. Connors
The mark-to-market rules of section 475, Peter J. Connors
Resource Information
The item The mark-to-market rules of section 475, Peter J. Connors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.This item is available to borrow from 1 library branch.
Resource Information
The item The mark-to-market rules of section 475, Peter J. Connors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.
This item is available to borrow from 1 library branch.
- Summary
- "... analyzes the income tax consequences of the mark-to-market rules of [section] 475 for securities held by dealers in securities and electing traders, and for commodities held by electing dealers and traders. After discussing the legislative history and purpose of the mark-to-market rules of [section] 475, and summarizing the basic rules, the portfolio describes the operation of these rules in detail."
- Language
- eng
- Note
-
- Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, <Oct. 3, 2007>
- Published: Washington, D.C., 2000-<Sept. 6, 2007>
- Title from title screen (viewed Nov. 4, 2011)
- Contents
-
- Exemptions from mark-to-market
- Character of gain/loss
- Identification and misidentification
- Consolidated return issues
- Dealers and traders in commodities
- Procedures for making the MTM elections under [section] 475(e) and (f)
- Valuation
- The
- global dealing regulations
- Other rules affecting foreign securities dealers
- Detailed analysis. Introduction
- State tax issues
- Working papers
- Legislative history and purpose of mark-to-market rules
- Other mark-to-market initiatives
- Basic rules
- Recognition before realization
- Dealers and traders in securities
- Change in method of accounting
- Securities subject to [section] 475 treatment
- Label
- The mark-to-market rules of section 475
- Title
- The mark-to-market rules of section 475
- Statement of responsibility
- Peter J. Connors
- Language
- eng
- Summary
- "... analyzes the income tax consequences of the mark-to-market rules of [section] 475 for securities held by dealers in securities and electing traders, and for commodities held by electing dealers and traders. After discussing the legislative history and purpose of the mark-to-market rules of [section] 475, and summarizing the basic rules, the portfolio describes the operation of these rules in detail."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://bibfra.me/vocab/lite/collectionName
-
- Bloomberg Law (Online database)
- BNA Tax and Accounting Center
- http://library.link/vocab/creatorName
- Connors, Peter J.
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 543-2nd ONLINE
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorDate
- 1940-
- http://library.link/vocab/relatedWorkOrContributorName
-
- Caginalp, Oggie
- Connors, Peter J.
- Handler, R. Arnold
- Tax Management Inc
- Bloomberg BNA
- Series statement
- U.S. income portfolios
- Series volume
- 543-2nd
- http://library.link/vocab/subjectName
-
- Securities
- Income tax
- Securities industry
- Label
- The mark-to-market rules of section 475, Peter J. Connors
- Note
-
- Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, <Oct. 3, 2007>
- Published: Washington, D.C., 2000-<Sept. 6, 2007>
- Title from title screen (viewed Nov. 4, 2011)
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
- txt
- Content type MARC source
- rdacontent
- Contents
-
- Exemptions from mark-to-market
- Character of gain/loss
- Identification and misidentification
- Consolidated return issues
- Dealers and traders in commodities
- Procedures for making the MTM elections under [section] 475(e) and (f)
- Valuation
- The
- global dealing regulations
- Other rules affecting foreign securities dealers
- Detailed analysis. Introduction
- State tax issues
- Working papers
- Legislative history and purpose of mark-to-market rules
- Other mark-to-market initiatives
- Basic rules
- Recognition before realization
- Dealers and traders in securities
- Change in method of accounting
- Securities subject to [section] 475 treatment
- Control code
- 60338074
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60338074
- System details
- Mode of access: World Wide Web
- Label
- The mark-to-market rules of section 475, Peter J. Connors
- Note
-
- Authors: Oggie Caginalp, Peter J. Connors and R. Arnold Handler, <Oct. 3, 2007>
- Published: Washington, D.C., 2000-<Sept. 6, 2007>
- Title from title screen (viewed Nov. 4, 2011)
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
- txt
- Content type MARC source
- rdacontent
- Contents
-
- Exemptions from mark-to-market
- Character of gain/loss
- Identification and misidentification
- Consolidated return issues
- Dealers and traders in commodities
- Procedures for making the MTM elections under [section] 475(e) and (f)
- Valuation
- The
- global dealing regulations
- Other rules affecting foreign securities dealers
- Detailed analysis. Introduction
- State tax issues
- Working papers
- Legislative history and purpose of mark-to-market rules
- Other mark-to-market initiatives
- Basic rules
- Recognition before realization
- Dealers and traders in securities
- Change in method of accounting
- Securities subject to [section] 475 treatment
- Control code
- 60338074
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60338074
- System details
- Mode of access: World Wide Web
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.sandiego.edu/portal/The-mark-to-market-rules-of-section-475-Peter-J./JzCi34OZYtA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/The-mark-to-market-rules-of-section-475-Peter-J./JzCi34OZYtA/">The mark-to-market rules of section 475, Peter J. Connors</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.sandiego.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.sandiego.edu/">University of San Diego Libraries</a></span></span></span></span></div>
