Section 871(m) and qualified derivatives dealer explained R. McGill
By: MacGill, R
.
Material type: 
ArticlePublisher: 2019Subject(s): RESPONSABILIDAD TRIBUTARIA | IMPUESTOS | ESTADOS UNIDOS
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 10 p. Summary: The article explains the basic provisions for regulations with regard to chapter 1 section 871(m) of the US Internal Revenue Code and qualified derivatives dealer status. It establishes the who, what and when in relation to tests necessary to determine liability and provides examples of how that liability can be calculated.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-6 (Browse shelf) | Available | DFI/2019/6-6 |
Disponible únicamente en formato electrónico.
Resumen.
The article explains the basic provisions for regulations with regard to chapter 1 section 871(m) of the US Internal Revenue Code and qualified derivatives dealer status. It establishes the who, what and when in relation to tests necessary to determine liability and provides examples of how that liability can be calculated.
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