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Research report

Tax and Accounting for Derivatives: Time for Reconciliation

Steven M. Rosenthal
August 9, 1999
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Abstract

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 reporting.

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Individual Taxes Income tax (individual)
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  • Steven M. Rosenthal
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Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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