The IRS issued final regulations on the tax treatment of debt instruments with bond premium carryforward in the holder's final accrual period (T.D. 9653). The regulations adopt, without substantive change, regulations proposed last January (REG-140437-12) and withdraw the temporary regulations ...
Election 1 –Bond PremiumAmortization (tax free bonds must be amortized) Yes/IRS Default: Amortize. For the portion of any Change performed by the Contractor’s own forces, the mark-up on the allowable actual direct labor and materials costs of such portion of a Change shall be Choose an ...
A tax term, the amortizable bond premium refers to the excess price (the premium) paid for a bond, over and above its face value. The premium paid for a bond represents part of thecost basisof the bond, and so can be tax-deductible, at a rate spread out (amortized) over the bond...
such asU.S. TreasurySTRIPS, are relatively liquid, others may be harder to sell quickly at a fair price. The market is simply larger for "normal" bonds. Investors in stripped bonds also face tax complications. As mentioned below, there are some IRS considerations. ...
Tax Benefit: Definition, Types, IRS Rules By: • Finance Receipt: Definition, Types, And IRS Rules By: • Finance Capital Gains: Definition, Rules, Taxes, And Asset Types By: • Finance What Are Bond Ratings? Definition, Effect On Pricing And Agencies By: • Finance Muni...
Neither Citi nor any of its affiliates can accept responsibility for the tax treatment of any investment product, whether or not the investment is purchased by a trust or company administered by an affiliate of Citi. Citi assumes that, before making any commitment to invest, the investor and (...
Asset ClassBond Region (General)North America Region (Specific)U.S. Bond Type(s)Mortgage-Backed Bond DurationLong-Term FactSet Classifications SegmentFixed Income: U.S. - Government, Mortgage-backed CategoryGovernment, Mortgage-backed FocusBroad Credit ...
The put options that the fund uses are notETFoptions but instead are S&P 500 index options. These options receive favorable tax treatment as Section 1256 Contracts underIRSrules. This means the options held at the end of the year are treated as if sold on the last market day of the year...
federal income tax considerations relating to an investment in the Covered Bonds (see Section 1.4 (Taxation) below). Such summaries may not apply to a particular Covered Bondholder or to a particular issue and do not cover all possible tax considerations. In addition, the tax treatment may ...