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Steven M. Rosenthal

Senior Fellow

I like simple tax solutions to difficult policy challenges.

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Research report

This article introduced FAS 133, which was a new accounting standard for derivatives and hedges—and then compared the tax rules applicable to these instruments. It suggested the two sets of rules be reconciled. That is, derivatives be marked-to-market for tax purposes, as they are for financial...

August 9, 1999
Steven M. Rosenthal

From TaxVox

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