Boczar, Tom
Monetizing certain deferred tax assets in a rising interest rate environment / Tom Boczar and Jeff Markowski .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article presents a potential solution for taxpayers facing the likely expiration of capital loss carryovers. Strategic use of ashort position in U.S. Treasury bonds with a fairly short maturity and trading at a premium to par, in a rising-interest-rate climate,can not only protect against higher interest rates and infl ation.s depradations, but also enhance the odds that a company.s stockprice will rise in the market. Additionally, for philanthropically minded individuals, this strategy should enhance the likelihoodthat a charitable deduction will be available, and for corporations the strategy might also help management to meet its corporategovernance obligations.
PERDIDAS
IMPUESTOS
INTERES
TIPOS
Markowski, Jeff
Journal of Taxation of Investmentsv. 35, n. 1, Fall 2017, p. 43-50
Monetizing certain deferred tax assets in a rising interest rate environment / Tom Boczar and Jeff Markowski .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article presents a potential solution for taxpayers facing the likely expiration of capital loss carryovers. Strategic use of ashort position in U.S. Treasury bonds with a fairly short maturity and trading at a premium to par, in a rising-interest-rate climate,can not only protect against higher interest rates and infl ation.s depradations, but also enhance the odds that a company.s stockprice will rise in the market. Additionally, for philanthropically minded individuals, this strategy should enhance the likelihoodthat a charitable deduction will be available, and for corporations the strategy might also help management to meet its corporategovernance obligations.
PERDIDAS
IMPUESTOS
INTERES
TIPOS
Markowski, Jeff
Journal of Taxation of Investmentsv. 35, n. 1, Fall 2017, p. 43-50