The Section 1033 Election: Impact of the Investment Credit
Article Abstract:
The analysis discusses whether or not to elect Internal Revenue Code Section 1033. It is frequently to be avoided if an investment credit or energy credit can be taken on a replacement asset. A decision model, illustrative example, and computations are provided for taxpayers' study. In general, machinery and equipment and particular types of property are eligible. Land, buildings, and building elements usually are not eligible for investment credit.
Publication Name: Tax Executive
Subject: Business, general
ISSN: 0040-0025
Year: 1984
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The impact of the Middle East crisis on international closed-end (country) mutual fund performance
Article Abstract:
An analysis of the performance of closed-end funds from the start of January 1989 to the beginning of March 1991 shows an average return which is above the Market Index, as were risk levels in terms of both Beta and standard deviation. These closed end, or country funds were thus not superior in terms of risk adjusted performance in comparison with a general international market index. The study used Treynor's technique in assessing performance.
Publication Name: Studies in Economic Analysis
Subject: Business, general
ISSN: 0198-8263
Year: 1993
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