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    Oct 31, 2024  
2024-2025 Catalog 
    
2024-2025 Catalog

TA 363 Taxation of Financial Instruments


3 unit(s)
Examines the tax aspects of financial instruments, products, and transactions. Covers basic principles, including financial terminology, types of market participants, as well as the tax concepts of timing, character, and source. Addresses wash sales, constructive sales, short sale rules, straddles, market discount, original issue discount, Section 1256 and notional principal contract regulations. The course will be divided into three broad categories: Equity, Debt and Derivatives. Students will study the detailed rules regarding the tax treatment of financial instruments including stocks, bonds, options, forward contracts, futures contracts, convertible and contingent payment instruments, swaps and hybrid instruments. Prerequisite(s): TA 318 TA 330 , and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 363 .


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