Taxation of inflation-indexed bonds
Article Abstract:
Bonds which are inflation-indexed are the subject of 1997 proposed and temporary IRS regulations. Income from such bonds can be accounted for by the coupon bond and discount bond methods. The bonds are valuable components of diversified portfolios as they perform well in inflationary periods. The Federal Home Loan Bank and The Student Loan Marketing Assn are institutions which issue such securities.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1998
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Planniing with the education tax credits: limitations and opportunities
Article Abstract:
The author discusses tax planning for higher education after enactment of the Taxpayer Relief Act of 1997, with a focus on the IRC section 25A tax credits called the Hope Scholarship Credit Scholarship Credit and the Lifetime Learning Credit.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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Disclaiming joint marital property to fund a deceased spouse's unified estate tax credit
Article Abstract:
The author discusses changes to IRC section 2518, which expand disclaimer use by surviving spouses, and how such disclaimers can be used for estate planning.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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