000			01521nab#a2200265#c#4500
003			IEF
005			20180219174230.0
008			171026s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBoczar, Tom _962735
245			_aMonetizing certain deferred tax assets in a rising interest rate environment _c Tom Boczar and Jeff Markowski
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aPERDIDAS _947978
650		4	_aIMPUESTOS _947460
650		4	_aINTERES _947502
650		4	_aTIPOS _948569
520			_aThis 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.
700	1		_aMarkowski, Jeff _962748
773	0		_tJournal of Taxation of Investments _w51921 _gv. 35, n. 1, Fall 2017, p. 43-50
942			_cART
942			_z148769
999			_c137294 _d137294