Tax aspects of foreign currency [electronic resource] / G. Garner Prillaman, Jr., Esq., Deloitte Tax LLP (retired), Washington, D.C.
" ... examines U.S. income taxation of transactions involving a functional foreign currency or a nonfunctional currency."
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2002]-
|
| Series: | Tax management portfolios ;
6660. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Functional currency
- Foreign currency transactions
- Section 1256 transactions
- Rules on loss deferral and capitalization of interest and carrying charges-- Foreign currency hedging transactions
- Foreign currency translation
- Subpart F treatment of nonfunctional currency transactions
- Working papers.