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...

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Bibliographic Details
Main Author: Gill, Steven Leigh
Language:ENG
Published: ScholarWorks@UMass Amherst 2008
Subjects:
Online Access:https://scholarworks.umass.edu/dissertations/AAI3315532