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Scarborough, 2001 - Google Patents

How Derivatives Use Affects Double Taxation of Corporate Income

Scarborough, 2001

Document ID
1452385269711570073
Author
Scarborough R
Publication year
Publication venue
Tax L. Rev.

External Links

Snippet

This Article considers how a corporation's use of derivatives can reduce tax on capital subject to the risks of its business. The Article draws on two different bodies of commentary. One, dealing with taxation of derivatives, generally considers timing, character, and source …
Continue reading at heinonline.org (other versions)

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