Principles of Federal Income Taxation of Individuals
by Daniel Q. Posin, Donald B. Tobin
ISBN-10: 0314161465
ISBN-13: 9780314161468
$49.00
Book Specs
Binding
Trade Paper
Publisher
West Academic Publishing
Published on
Jul 26, 2005
Edition
7th Edition
Dimensions
6.00x1.00x9.00 Inches
Weight
1.99 Pounds
About the Book
In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes 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. This book explains equity swaps, shorting against the box, swap funds, and DECS. It 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.