Thomson Tax & Accounting Education Series

Federal Taxation of Financial Instruments and Transactions w/current supp included First Edition Edited by Kevin Keyes Updated 2x/year. ISBN: 0-7913-2894-5 Product Code: FFIS

The first source to analyze the taxation of both traditional stocks and bonds transactions as well as emerging hedging strategies and instruments, including derivatives. Federal Taxation of Financial Instruments and Transactions gives students the practical tax-planning guidance needed to understand the tax consequences of these sophisticated transactions. This publication explains the myriad and complex rules that govern various financial instruments and transactions, follows the recent developments in the law, and, where relevant, provides a detailed analysis of past treatment and history of financial instruments and transactions. It also contains numerous case scenarios to better elaborate and illustrate the concepts, transactions, and tax treatments described in the text.

Table of Contents

PART I: Equity Investments
Chapter 1: Stock Distributions Under Section 305
Chapter 2: Intercorporate Dividends Received Deduction

PART II: Debt Instruments
Chapter 3: Overview of Issues and Transactions
Chapter 4: Original Issue Discount
Chapter 5: Obligations Issued in Sale or Exchange Transactions
Chapter 6: Variable Rate Debt Instruments
Chapter 7: Contingent Debt Instruments
Chapter 8: Market Discount Bonds
Chapter 9: Short-Term Obligations
Chapter 10: Stripped Bonds and Stripped Coupons
Chapter 11: Below-Market-Rate Loans

PART III: Derivatives and Other Financial Instruments
Chapter 12: Treatment of Options
Chapter 13: Section 1256 Contracts
Chapter 14: Notional Principal Contracts
Chapter 15: Foreign Currency Denominated Instruments

PART IV: Financial Transactions
Chapter 16: Wash Sales and Short Sales
Chapter 17: Straddles and Related Transactions
Chapter 18: Hedging Transactions
Chapter 19: Conversion Transactions

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