now, Congress to crack down on them. There is now a limit on the deduction of 2.5X of each partner's relevant basis—unless it has been held for at least three years, the partnership is all owned by the same family, or there is a historic structure present...
Under Sec. 475(f), taxpayers who are traders of stocks or other securities can make an election to mark to market the stock and securities they own in their capacity as traders at the end of each year. The trader recognizes ordinary gains or losses on the deemed sales involved in the ...
The family Rhogostomidae belongs to the Cryomonadida (Thecofilosea, Cercozoa) and is comprised of three genera: Capsellina, Sacciforma, and Rhogstoma. Prior to this study, only five to six Rhogostoma species were described (depending on whether "Capsellina timida" is a genuine Rhogostoma...