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Author : Pages : 315 pages Publisher : Wiley 200106 Language : English ISBN-10 : 1883249554 ISBN-13 : 9781883249557

Book Synopsis The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for highnet-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.