Abstract
The article explains the basic provisions for regulations with regard to chapter 1 section 871(m) of the US Internal Revenue Code and qualified derivatives dealer status. It establishes the who, what and when in relation to tests necessary to determine liability and provides examples of how that liability can be calculated.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Paper version not known
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Paper Title
Journal
Date
