Taxation Of Exchange Swap Fund Capital Gains
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Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 174 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download Taxation of Exchange (swap) Fund Capital Gains Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 162 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download Taxation of exchange (SWAP) fund capital gains Book in PDF, Epub and Kindle
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 20 |
Release | : 1976 |
Genre | : Mutual funds |
ISBN | : |
Download Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 0 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download Taxation of exchange (SWAP) fund capital gains Book in PDF, Epub and Kindle
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 0 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download TAXATION OF EXCHANGE (SWAP) FUND CAPITAL GAINS Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 156 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download TAXATION OF EXCHANGE (SWAP) FUND CAPITAL GAINS Book in PDF, Epub and Kindle
"H.R. 11920 provides that gain realized on a transfer of appreciated stock (or other property) to certain investment companies, in exchange for an interest in a fund, is to be taxable at the time of the exchange. In these cases, the investment company (popularly known as an exchange fund or swap fund) is operated in the form of a partnership in which the various transferors achieve a diversification of their stock or property interests as a result of all exchanges with the fund. The bill also covers two other swap-fund-type transfers: first, it would make mergers of two Investment companies taxable; and, second, it would cover certain reorganizations, such as where mutual funds issue their shares to acquire all of the stock or assets of family-held personal holding companies. The provisions of the bill apply to transfers made after February 17, 1976, in taxable years ending after that date"--Page 1.
Author | : Kaye A. Thomas |
Publisher | : Fairmark Press Inc. |
Total Pages | : 322 |
Release | : 2004 |
Genre | : Business & Economics |
ISBN | : 0967498112 |
Download Capital Gains, Minimal Taxes Book in PDF, Epub and Kindle
A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 26 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download Use of Exchange Funds to Escape Income Taxes on Realized Capital Gains Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 160 |
Release | : 1976 |
Genre | : Capital gains tax |
ISBN | : |
Download Taxation of Exchange (swap) Fund Capital Gains Book in PDF, Epub and Kindle
Author | : James M. Poterba |
Publisher | : |
Total Pages | : 13 |
Release | : 2002 |
Genre | : |
ISBN | : |
Download Exchange Traded Funds Book in PDF, Epub and Kindle
Exchange traded funds (ETFs) are a new variety of mutual fund that first became available in 1993. ETFs have grown rapidly and now hold nearly $80 billion in assets. ETFs are sometimes described as more "tax efficient" than traditional equity mutual funds, since in recent years, some large ETFs have made smaller distributions of realized and taxable capital gains than most mutual funds. This paper provides an introduction to the operation of exchange traded funds. It also compares the pre-tax and post-tax returns on the largest ETF, the SPDR trust that invests in the S & P500, with the returns on the largest equity index fund, the Vanguard Index 500. The results suggest that between 1994 and 2000, the before- and after-tax returns on the SPDR trust and this mutual fund were very similar. Both the after-tax and the pre-tax returns on the fund were slightly greater than those on the ETF. These findings suggest that ETFs offer taxable investors a method of holding broad baskets of stocks that deliver returns comparable to those of low-cost index funds. Keywords: Mutual funds, capital gains taxes, and exchange traded funds. JEL Classification: G23, H24