دورية أكاديمية

Attributes of Ownership.

التفاصيل البيبلوغرافية
العنوان: Attributes of Ownership.
المؤلفون: THOMPSON, REID, WEISBACH, DAVID
المصدر: Tax Law Review; Winter2014, Vol. 67 Issue 2, p249-296, 48p
مصطلحات موضوعية: STOCK ownership -- Law & legislation, TAXATION of stock ownership, HEDGING (Finance), TAXATION of stocks, GOVERNMENT policy, TAX laws, LAW
مستخلص: The article reports on various attributes of ownership. Topics discussed include laws made for regulating the ownership of stocks, laws for the treatment of hedged ownership and laws for regulating the taxation of the hedged stocks. It further discusses the difference in treatment of hedged and unhedged stock ownerships.
قاعدة البيانات: Supplemental Index