Effects of the Economic Recovery Tax Act
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Kandice H. Kahl
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Article
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1985
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John Wiley and Sons
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English
โ 545 KB
he Economic Recovery Tax Act of 1981 (hereinafter called the Act) significantly T changed the taxation of profits' on futures contracts which were not hedges.' In this article, the methods of taxation of such profits before and after the Act are reviewed. Because the Act changed the incentives for