Taxation of Financial Instruments and Transactions

Lessambo, Felix I.

Cambridge Scholars Publishing（2025/10発売）

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製本 Hardcover:ハードカバー版／ページ数 213 p.
言語 ENG
商品コード 9781036455040

Full Description

This book provides in depth analysis of the core economic features and federal income tax treatment of financial products, financial transactions, and hybrid instruments. It analyzes the federal taxation regime of debt instruments and securities, such as: Qualified Dividends and Dividend Received Deductions, Original Issue Discount, and Debt Instruments, Coupon Stripping, Notional Principal Contract, Wash Sales and Straddle Related Transactions, Derivatives, Real Estate Investment Trust, Real Estate Mortgage Investment Conduit, Taxation of Structured Products and Securitization, Virtual Asset and Cryptocurrency. The tax treatment benefits and the abuse thereof are well explained. The tax treatments of Hedging Transactions, Foreign currency, and Financial Cash Pooling are expounded in a more understandable manner to both students and practitioners.