Tax equalization in mutual funds
Mutual funds are subject to a special set of income tax rules that provide a unique setting which facilitates an examination of the sharing of tax benefits between mutual fund managers and owners. By making an annual election, mutual funds can treat redemptions of shares as if they have been allocat...
Main Author: | |
---|---|
Language: | ENG |
Published: |
ScholarWorks@UMass Amherst
2008
|
Subjects: | |
Online Access: | https://scholarworks.umass.edu/dissertations/AAI3315532 |