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Finanzen & Märkte · 20.3.19951 Min. Lesezeit
Dividends Received Deduction Holding Period Reduced for Periods Where Risk of Loss Diminished
Lokale automatische Übersetzung · Originalsprache der Quelle
Zusammenfassung
This document contains final regulations relating to the reduction in the holding period of stock where a taxpayer has diminished its risk of loss by holding one or more other positions with respect to substantially similar or [[Page 14637]] related property. In addition, this document contains final regulations relating to tax straddles involving stock and substantially similar or related property. The regulations, in response to specific congressional direction, provide guidance to taxpayers with respect to the availability of the dividends received deduction and the application of the rules relating to tax straddles.
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