| 000 | 01221nab a2200265 c 4500 | ||
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| 999 |
_c141058 _d141058 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133615.0 | ||
| 007 | ta | ||
| 008 | 190823s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_963112 _aFisher, Stephen D. |
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| 245 | 0 |
_aHyperinflaction in Argentina _btax consecuences for investors in Argentine debt and derivatives _c by Stephen D. Fisher |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the tax consequences for holders of debt and cash deposits denominated in, and derivative contracts on, the Argentine peso if the peso is considered hyperinflationary for U.S. tax purposes. He also discusses the hyperinflation rules under IRC section 988 and explores some of their ambiguities. | ||
| 650 | 4 |
_946815 _aINFLACION |
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| 650 | 4 |
_942647 _aDEUDA PUBLICA |
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| 650 | 4 |
_947531 _aINVERSIONES |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_930551 _aARGENTINA |
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| 773 | 0 |
_9160811 _oOP 138-Bis/2019/95/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 2, July 8 2019, p. 123-132 |
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| 942 | _cART | ||