Taxation of Regulated Investment Companies and Their Shareholders.Taxation of Regulated Investment Companies Regulated investment company An investment company allowed to pass capital gains, dividends, and interest earned on fund investments directly to its shareholders so that it is taxed only at the personal level, and double taxation is avoided. & Their Shareholders, by James Brown and Susan Johnston (WG&L, 2005), is a complete and practical guide to all aspects of Federal taxation relating to regulated investment companies (RICs) (including mutual funds) and their shareholders. It also provides in-depth coverage of nontax regulatory aspects of RICs, when they are critical to understanding the tax effects of regulated activities. This treatise identifies planning opportunities in which the law is unsettled or ambiguous. As such, it is an invaluable tool for all practitioners who face planning and compliance issues affected by operation of or investment in RICs. Over 1,000 pages; $325 print version (updated semi-annually), $370 online version (updated as needed as needed prn. See prn order. ). Contact (800) 950-1216; http://ria.thomson.com. Philip R. Fink, J.D., CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Professor of Taxation University of Toledo National recognition In its 125-year history UT has garnered several national accolades. The University’s programs, faculty and facilities have been highlighted in the media, including Toledo, OH |
|
||||||||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion