Principles of Federal Income Taxation Law: The Concise Hornbook Series (Hornbook) Год выпуска: 2003Автор: Posin Daniel Q.Издательство: Страниц: 0ISBN: 0314264833Описание Book DescriptionIncludes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
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