Description of H.R. 2735 Relating to Regulated Investment Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Committee On Ways And Means On September 17, 1991 Jcx-16-91
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In our eReader you can find the full English version of the book. Read Description of H.R. 2735 Relating to Regulated Investment Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Committee On Ways And Means On September 17, 1991 Jcx-16-91 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of H.R. 2735 Relating to Regulated Investment Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Committee On Ways And Means On September 17, 1991 Jcx-16-91
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Require brokers and mutual funds to report basis to customers (sec. 2 of the bill and sees. 1012 and 6045 of the Code) Present Law Information returns Brokers-^ are required to report to the Internal Revenue Service the gross proceeds from sales and exchanges by customers (sec. 6G45(a)). Brokers also must give each customer a written statement containing that information by January 31 of the year following the calendar year the transaction occurred (sec. 6045(b)).'* Gain or loss from the sale o...f mutual fund shares A taxpayer who sells or exchanges mutual fund shares is required to report the gain or loss along with any other capital gains or losses. A taxable sale or exchange includes a direct redemption or sale, a check written on a fund, or exchanges from one fund into another fund.
The amount of gain or loss is the difference between the taxpayer's adjusted basis in the shares and the amount the taxpayer realized from the sale or exchange (sec. 1001). In general, a taxpayer's adjusted basis is his original cost (including any sales charges or "load") or other basis adjusted for such things as wash sales and return of capital distributions.
What to read after Description of H.R. 2735 Relating to Regulated Investment Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Committee On Ways And Means On September 17, 1991 Jcx-16-91?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Require brokers and mutual funds to report basis to customers (sec. 2 of the bill and sees. 1012 and 6045 of the Code) Present Law Information returns Brokers-^ are required to report to the Internal Revenue Service the gross proceeds from sales and exchanges by customers (sec. 6G45(a)). Brokers also must give each customer a written statement containing that information by January 31 of the year following the calendar year the transaction occurred (sec. 6045(b)).'* Gain or loss from the sale o...f mutual fund shares A taxpayer who sells or exchanges mutual fund shares is required to report the gain or loss along with any other capital gains or losses. A taxable sale or exchange includes a direct redemption or sale, a check written on a fund, or exchanges from one fund into another fund.
The amount of gain or loss is the difference between the taxpayer's adjusted basis in the shares and the amount the taxpayer realized from the sale or exchange (sec. 1001). In general, a taxpayer's adjusted basis is his original cost (including any sales charges or "load") or other basis adjusted for such things as wash sales and return of capital distributions.
What to read after Description of H.R. 2735 Relating to Regulated Investment Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Committee On Ways And Means On September 17, 1991 Jcx-16-91?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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