Monetizing certain deferred tax assets in a rising interest rate environment Tom Boczar and Jeff Markowski
By: Boczar, Tom
.
Contributor(s): Markowski, Jeff.
Material type: 
ArticlePublisher: 2017Subject(s): PERDIDAS | IMPUESTOS | INTERES | TIPOS
In:
Journal of Taxation of Investments v. 35, n. 1, Fall 2017, p. 43-50Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2017/35/1-2 (Browse shelf) | Available | OP 235/2017/35/1-2 |
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.
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