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Taxation & Estate Planning
: TaxProf BlogA Structural Critique of Trader Taxation
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Shu-Yi Oei (Bingham McCutchen, Boston) has published A Structural Critique of Trader Taxation, 8 Fla. Tax Rev. 1013 (2008). Here is the abstract: This article scrutinizes the structural elements underlying the unusual tax treatment of securities traders under current law. After summarizing the distinguishing features of trader taxation, this article...Full post as published by TaxProf Blog on August 18, 2009 (boomark / email).
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