Thomson Tax & Accounting Education Series
FEDERAL – TAX
Taxation of Regulated
Investment Companies & Their Shareholders
w/current supp included
First Edition
Edited by Susan
Johnston, James
Brown
Updated 2x/year.
ISBN: 0-7913-5231-5
Product Code: TRIS
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A complete and practical guide to all aspects of federal taxation relating
to regulated investment companies
RICs), mutual funds and their shareholders. It also provides indepth coverage
of non-tax regulatory aspects of RICs, where such aspects are critical to
understanding the tax effects of regulated activities. Throughout, it provides
solutions and strategies to deal with this area’s unique and extremely
complex tax issues.
Taxation of Regulated Investment Companies and Their Shareholders
identifies planning opportunities where the law is unsettled or ambiguous.
As such, it is an invaluable tool for all practitioners who face planning
and compliance issues affected by operation of or investment in regulated
investment companies.
Table of Contents
Chapter 1: General Concepts
Chapter 2: Qualification as a Regulated Investment Company
Chapter 3: Distributions
Chapter 4: Entity-Level Taxation
Chapter 5: Taxation of Shareholders on the Sale or Exchange of Shares
Chapter 6: Establishing a Regulated Investment Company
Chapter 7: Capital Changes in Regulated Investment Companies
Chapter 8: RICs as Part of Investment Structures
Chapter 9: RICs as the Subject of Collection Efforts: Liens and Levies
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